CASE STUDY 3 CSCEC: using full-chain carbon accounting to decarbonize construction As one of the world’s largest construction groups, the China State Construction Engineering Corporation (CSCEC) has built a three-tier carbon data management system (group- subsidiary-project) and a verification mechanism that covers seven business domains, positioning the group as a sector- wide “carbon-data integrator”. Core initiative –Governance and boundaries: CSCEC creates organization-wide inventories. It establishes a group “dual-carbon” leadership role or office, issues technical documents, sets up a carbon accounting task force and engages accredited third-party assurance to ensure consistent scopes and reliable data. It led the drafting of the MoHURD (Ministry of Housing and Urban-Rural Development of the People’s Republic of China) Guidelines for Carbon Accounting of Construction Enterprises to standardize system boundaries and methods. –Digital platform: CSCEC builds and commissions a comprehensive carbon monitoring and management platform, unifying the emission factor library, activity data and dashboards. The platform enables real-time energy and/or carbon tracking, intensity analysis and scenario forecasting to support abatement decisions. –For the second consecutive year, CSCEC has completed group-wide inventories across all business domains, cumulatively covering more than 15,000 projects. –CSCEC embeds suppliers into accounting and governance; enhances green supplier evaluation and green procurement; onboards more than 8,000 green- material vendors to the group’s marketplace; and advances material-focused decarbonization informed by accounting insights. Impact –Unified scopes, auditable quality: Guidelines plus third-party assurance create an integrated standards, process and audit system that improves accuracy and comparability of construction-sector carbon data. –Comprehensive coverage, sharper insights: Accounting across more than 15,000 projects, extended to overseas sites and life cycle assessments, accelerates identification of high-emission processes and material hotspots. –Decision loop and efficiency gains: The monitoring platform’s intensity/trend/scenario analytics support targeted energy-saving and carbon-reduction actions across the seven business segments. –Supply chain decarbonization: Scaled green- supplier programmes and procurement, coupled with low-carbon materials roadmaps, form a replicable “account>procure>abate” pathway. Accelerating Value Chain Decarbonization for Corporate Growth: Perspectives from Asia 19

Accelerating Value Chain Decarbonization for Corporate Growth Perspectives from Asia 2025