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• Pioneers: Pro-actively comply with emerging disclosure rules (e.g., TCFD, ISSB) and showcase feasibility of PCF • Second-movers: Explore OEF and PCF as ways to improve footprint and access premiums • Instate low-CO2 purchasing rules and leverage consumer pressure for decarbonisation to cascade carbon transparency upstream and manage own upstream scope 3 emissions • Invest在促进PCF的（数字）技术中•有助于开发开源和分散数据库•优化产品设计以减少使用阶段排放
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