Emisiones de Alcance 4: La próxima frontera en la contabilidad corporativa del carbono

Imagine a world where businesses aren’t just held accountable for their own carbon footprints but for the ripple effects of their decisions. What if a company selling electric vehicles could claim credit for the emissions avoided by its customers? Or, on the flip side, what if a streaming platform had to account for the energy its users consume while binge-watching?

This is the next frontier in corporate carbon accounting—one that goes beyond what companies emit themselves and into the emissions they influence. As the climate crisis pushes us toward deeper accountability, a new category is entering the conversation: Scope 4 emissions. It’s a bold shift that could reshape sustainability strategies and redefine corporate responsibility. Are businesses ready for this evolution? Let’s explore.

What are Scope 4 Emissions?

Scope 4 emissions, often referred to as avoided emissions, represent the greenhouse gases that are prevented from entering the atmosphere due to a company’s products, services, or actions. Unlike Scope 1, 2, and 3 emissions, which measure a company’s direct and indirect carbon footprint, Scope 4 focuses on the potential climate benefits enabled by a business. This means it accounts for the reductions in emissions that occur outside a company’s operational and value chain boundaries as a result of its influence.

The concept of Scope 4 emissions shifts carbon accounting from merely tracking impact to recognizing the role businesses play in overall emission reduction. While not yet a formal requirement in global reporting standards, organizations and policymakers are increasingly discussing its significance. As corporate sustainability evolves, Scope 4 emissions could become a crucial metric for assessing how businesses contribute to a low-carbon economy.

Scope 4 Emissions Example

A clear example of Scope 4 emissions is the production of energy-efficient appliances. When a company manufactures refrigerators with advanced energy-saving technology, the reduced electricity consumption over the appliance’s lifetime leads to lower overall carbon emissions from power generation. These avoided emissions, which occur outside the company’s direct operations and supply chain, are classified as Scope 4 because they represent the indirect environmental benefits enabled by the product.

Why Scope 4 Matters

Traditional carbon accounting focuses on measuring harm, but it overlooks the role businesses play in driving systemic change. By recognizing Scope 4 emissions, companies can shift from merely reducing their own footprint to actively enabling a low-carbon economy. This perspective encourages innovation, incentivizing industries to develop solutions that not only cut emissions internally but also help others do the same. Without Scope 4, businesses that contribute to large-scale decarbonization may not receive proper recognition, limiting the motivation to scale impactful solutions.

Furthermore, Scope 4 emissions challenge the way sustainability success is measured. Current reporting frameworks prioritize direct reductions, but they fail to capture the broader influence companies have on global emissions. As climate strategies evolve, incorporating Scope 4 into carbon accounting could provide a more comprehensive view of corporate responsibility—moving beyond damage control and toward measurable climate impact. This shift is particularly relevant as industries and policymakers seek new ways to accelerate cero neto goals.

Scope 4 vs. Scope 1, 2, and 3 Emissions

Corporate carbon accounting is traditionally categorized into three scopes, each addressing different sources of emissions. Ámbito 1 covers direct emissions from owned or controlled sources, such as fuel combustion in company vehicles or factories. Ámbito 2 accounts for indirect emissions from purchased electricity, steam, heating, or cooling. Ámbito 3 expands further to include emissions from the company’s entire value chain, both upstream (e.g., supplier activities) and downstream (e.g., product use and disposal).

As mentioned, Scope 4 emissions differ fundamentally because they focus on avoided emissions rather than direct or indirect carbon outputs. Instead of measuring what a company emits, Scope 4 evaluates the emissions a company helps prevent by offering low-carbon alternatives. This approach shifts the focus from responsibility for existing emissions to recognizing contributions to decarbonization. While Scope 1, 2, and 3 are well-established in global reporting frameworks, Scope 4 remains an emerging concept with growing relevance in sustainability discussions.

Calculating Scope 4 Emissions

Calculating Scope 4 emissions is more complex than traditional carbon accounting since it requires estimating the emissions a company helps avoid rather than directly produces. While there is no standardized global framework yet, businesses can follow a structured approach to quantify these avoided emissions effectively.

1. Identify the Baseline Scenario – Determine what emissions would have been generated if the company’s product or service had not been used. This often involves comparing conventional alternatives that the market would typically rely on.

2. Define the System Boundary – Clearly outline which emissions fall within the calculation. This includes considering the full lifecycle impact of both the company’s product and the alternative scenario.

3. Collect and Analyze Data – Gather real-world data on the emissions performance of the product or service compared to its conventional counterpart. This may involve energy consumption, fuel use, or material efficiency metrics.

4. Apply Credible Emission Factors – Use recognized emission factors from sources such as the Greenhouse Gas Protocol [1], the Intergovernmental Panel on Climate Change (IPCC) [2], or government databases to ensure consistency and reliability in calculations.

5. Quantify Avoided Emissions – Subtract the emissions of the low-carbon product or service from the baseline scenario. The difference represents the total Scope 4 emissions avoided.

6. Ensure Transparency and Verification – Clearly document assumptions, methodologies, and data sources to maintain credibility. Third-party validation can strengthen the reliability of reported avoided emissions.

As Scope 4 emissions gain traction, companies that implement rigorous calculation methods won’t just enhance their credibility—they’ll gain a strategic advantage in shaping sustainability narratives, influencing industry standards, and staying ahead of evolving regulatory and market demands.

What are the Benefits of Reporting Scope 4 Emissions?

Reporting Scope 4 emissions isn’t just another sustainability metric—it’s a forward-thinking move that can reshape how businesses compete, innovate, and engage with stakeholders.

• Stronger Market Positioning – In a world where customers and investors demand real climate action, showcasing avoided emissions sets companies apart. It proves they’re not just reducing their own footprint but actively driving system-wide decarbonization.

• Regulatory Readiness & Investor Confidence – As sustainability regulations tighten, early adopters of Scope 4 reporting will be better prepared for future compliance demands. ESG-focused investors also favor companies with transparent, measurable climate contributions.

• Deeper Stakeholder Trust – Customers, partners, and policymakers want proof, not promises. Quantifying Scope 4 emissions offers hard data to back up sustainability claims, strengthening credibility and fostering long-term relationships.

• Access to Green Capital & Incentives – Financial institutions and governments are increasingly rewarding companies that contribute to global emissions reduction. A well-documented Scope 4 strategy can open doors to green loans, grants, and preferential tax treatments.

Future of Scope 4 Emissions

The concept of Scope 4 emissions presents a compelling opportunity to redefine corporate climate responsibility, but its path to widespread adoption remains uncertain. While businesses increasingly recognize the value of avoided emissions, the absence of standardized methodologies creates challenges in measurement, verification, and reporting. Without a unified framework, companies may struggle to integrate Scope 4 into their sustainability strategies in a way that is both credible and actionable.

However, momentum is building. As regulatory bodies, industry leaders, and climate organizations push for more comprehensive carbon accounting, Scope 4 could evolve into a critical metric for assessing corporate impact beyond direct operations.

In the coming years, we may see the development of clearer guidelines, third-party verification processes, and potential inclusion in sustainability reporting standards such as the GHG Protocol. Businesses that proactively engage in shaping these standards will likely gain a first-mover advantage, positioning themselves as leaders in the next phase of corporate decarbonization.

En conclusión

Scope 4 emissions represent a paradigm shift in corporate carbon accounting, pushing businesses to think beyond their direct footprint and consider their broader influence on global decarbonization. While challenges in standardization and adoption remain, companies that embrace this forward-looking metric now will be better prepared for the evolving sustainability landscape.

As expectations around corporate climate responsibility continue to rise, businesses that can credibly quantify and communicate their avoided emissions will not only strengthen their environmental impact but also gain strategic advantages. The future of Scope 4 is still unfolding, but one thing is clear—those who take the initiative today will shape the standards of tomorrow.

Referencias:

[1] https://ghgprotocol.org/calculation-tools-and-guidance

[2] https://www.ipcc.ch/