Johnsson Filip, Karlsson Ida, Rootzén Johan, Ahlbäck Anders, Gustavsson Mathias
Department of Space, Earth and Environment, Chalmers University of Technology, 412 96, Gothenburg, Sweden.
Gothenburg Centre for Sustainable Development, GMV, Aschebergsgatan 44, 411 33, Gothenburg, Sweden.
Renew Sustain Energy Rev. 2020 Oct;131:110029. doi: 10.1016/j.rser.2020.110029. Epub 2020 Jul 11.
The aim of this paper is to contribute to the establishment of a robust framework for the assessment of Sustainable Development Goals (SDGs) in businesses, using the construction industry as an example and with the primary focus on combating climate change (SDG 13). We provide a critical analysis of a selection of relatively widely used SDG impact assessment tools, combined with a case study from the construction industry to explore how a meaningful SDG assessment can be framed with linkages between SDG 13 and other related SDGs. Our analysis points towards the importance of framing SDG assessments in a way that discourages "Greenwashing". Any SDG assessment that relates to climate targets in line with the Paris Agreement should identify the processes and activities that can be expected to be particularly challenging in terms of their abatement. In our road construction work case, we identify four such hard-to-abate activities: 1) introducing biomass for renewable transportation fuels for use in construction equipment and heavy transport; 2) electrification of transport and industrial processes; 3) substitution as part of transitioning from fossil fuel use; and 4) applying carbon capture and storage technologies in the production of basic materials, such as cement and steel. The approach applied will avoid that businesses only focus on SDGs in situations where they are already performing well or can apply low-cost measures or that they only relate to the part of the supply chain that pertains to their own business (Scope 1 emissions). For an SDG assessment to provide basis for informed decisions regarding real change towards more sustainable and equitable corporate practices it should: (i) identify and include concrete measures to align with the terms of the Paris Agreement; (ii) include relevant value chains; and (iii) consider both the short-term and long-term effects of strategic choices.
本文旨在以建筑业为例，为建立一个稳健的企业可持续发展目标（SDGs）评估框架做出贡献，主要关注应对气候变化（SDG 13）。我们对一些相对广泛使用的SDG影响评估工具进行了批判性分析，并结合建筑业的一个案例研究，探讨如何构建有意义的SDG评估，将SDG 13与其他相关SDGs联系起来。我们的分析指出了以避免“漂绿”的方式构建SDG评估的重要性。任何与符合《巴黎协定》气候目标相关的SDG评估都应确定在减排方面预计会特别具有挑战性的流程和活动。在我们的道路建设工作案例中，我们确定了四项此类难以减排的活动：1）引入生物质用于建筑设备和重型运输中可再生运输燃料；2）运输和工业流程的电气化；3）作为从化石燃料使用过渡一部分的替代；4）在水泥和钢铁等基础材料生产中应用碳捕获和储存技术。所采用的方法将避免企业仅在已经表现良好或可以采用低成本措施的情况下关注SDGs，或者仅涉及与其自身业务相关（范围一排放）的供应链部分。为了使SDG评估为朝着更可持续和公平的企业实践的实际变革提供明智决策的依据，它应：（i）确定并纳入与《巴黎协定》条款一致的具体措施；（ii）纳入相关价值链；（iii）考虑战略选择的短期和长期影响。
