Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda

Maximilian Hettler · Lorenz Graf‐Vlachy

180 citations0/0 files storedBusiness Strategy and the Environment

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Corporate Social Responsibility Reporting Sustainable Supply Chain Management Environmental Impact and Sustainability

Abstract

Abstract Firms worldwide are currently investigating ways to decarbonize global supply chains. Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common activity for most firms. The current literature on corporate scope 3 reporting is highly fragmented and does not offer a comprehensive overview, and findings from scopes 1 and 2 emission reporting are often not readily transferrable. Therefore, we conduct a systematic literature review, develop an encompassing research framework, and generate a comprehensive research agenda. Our results identify several patterns in the literature, such as the widespread use of the Carbon Disclosure Project as a data source, a broad agreement on poor comprehensiveness of scope 3 reports, and an overall low amount of empirical research. We contribute a holistic overview of the complex issue of scope 3 reporting and develop numerous promising research avenues.

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References

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2024Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review 2024Role of supplier engagement to reduce Scope 3 emissions in circular supply chains 2024Role of supply chain digitalization and global supply chain in decarbonization of natural resources sector supply chain

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