MAHLE (China) Holding Company – Yirui Wang – 2025
Summary
Yirui Wang developed a scope 3 procurement and logistics carbon emissions accounting plan for MAHLE.
Goals
Scope 3 carbon emissions accounting has always been a challenge. Conducting more effective and accurate accounting of Scope 3 carbon emissions and establishing a more efficient statistical method is the issue that MAHLE China needs to address. Procurement and transportation are the largest categories within Scope 3 and are also the easiest to implement, so these two areas were chosen for initial accounting. To achieve the accounting objectives, MAHLE China enlisted Yirui Wang to research appropriate accounting plans.
Solutions
Wang approached the challenge using a three-part process:
- Researched commonly used carbon emission calculation methods and selected the method most suitable for MAHLE.
- Investigated emission factors for relevant raw materials, energy, and transportation; using official data from the Ministry of Ecology and Environment of China for electricity, China Default GHG Emission Values V1.0, Complementing GLEC Framework v3.0 for logistics, and simulating other raw materials using the Ecoinvent database in the openLCA software.
- Compiled the emission factors and calculation formulas into an Excel sheet and performed the calculations.
Potential Impact
By using the method provided by Wang for data collection and calculation, more than 60% of MAHLE’s Scope 3 carbon emissions can be accounted for. The accounting results can identify the main sources of the company’s carbon emissions, enabling the company to advance future carbon reduction efforts in a more targeted manner.
