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

Hettler, Maximilian; Graf‐Vlachy, Lorenz

doi:10.1002/bse.3486

Cited by 9 publications

(1 citation statement)

References 140 publications

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“…On supplier engagement for supply chain decarbonization, previous research has highlighted several barriers corporations face, including high upfront costs, lack of awareness or expertise, and insufficient support from supply chain partners [10]. Other barriers include limited GHG emissions data sources and lack of comprehensiveness of scope 3 disclosures [4,11]. Furthermore, prior studies have examined the relationship between corporate RE procurement and national climate policies, investigating how self-reported RE purchases align with national climate goals [12] and reviewing challenges in the implementation of national RE policies [13,14].…”

Section: Literature On Challenges In Corporate Re Procurementmentioning

confidence: 99%

Expanding renewable electricity use in global corporate supply chains

Sievert,

Song,

Chen

et al. 2024

Environ. Res.: Energy

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Expanding renewable electricity (RE) use in global corporate supply chains can help to achieve global net-zero greenhouse gas emissions targets by mid-century, but efforts face several challenges. First, corporations and their suppliers may be subject to varying climate policy stringency, leading to a misalignment of incentives to act. Second, measuring true progress is difficult, because counterfactuals are unobserved, and measures of effort vary under policy. Third, relevant policy and broader stakeholder audiences differ in the standards of measurement they recognize. Transparent and broadly accepted, or at least interoperable, standards for assessing effort would help corporations and nations strengthen confidence in corporate claims that RE procurement efforts support international climate goals.

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Section: Literature On Challenges In Corporate Re Procurementmentioning

confidence: 99%

Expanding renewable electricity use in global corporate supply chains

Sievert,

Song,

Chen

et al. 2024

Environ. Res.: Energy

View full text Add to dashboard Cite

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Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review

Di Vaio,

Zaffar,

Chhabra

et al. 2024

Bus Strat Env

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This study highlights the main concerns regarding firms' carbon accounting and decarbonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as between disclosure assurance systems in the transition towards net‐zero business models (n‐ZBMs). This study emphasizes the awareness of accounting tools to be considered environmental and social measures due to decarbonization practices. This study developed a systematic literature review (SLR) of 433 English articles published in Scopus database and Google Scholar between the years 1990 and 2024. It is a consolidated methodological approach in the ‘sustainability accounting’ research field to fill the existing gaps that justify this study. The results of this study highlight that IR and carbon accounting awareness enhance firms' performance and have positive social and environmental impacts with the adoption of decarbonization practices towards n‐ZBMs through an improved understanding of stakeholders and regulatory pressures. This study is the first to explore the relationship between carbon accounting awareness and IR about the decarbonization practices, as well as the role of assurance in the transition for n‐ZBMs. This study tries to move from the concept of legitimacy of the decarbonization practices that firms aim to achieve through sustainable disclosure to the legitimacy of business models towards net‐zero emissions.

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Estimating scope 3 greenhouse gas emissions through the shareholder network of publicly traded firms

Mejia,

Kajikawa

2024

Sustain Sci

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Accounting for scope 3 emissions from investments remains a challenge due to a lack of adequate data and guidelines that do not accommodate the systemic role of firms in the financial chain. Here, we use network analysis to estimate investment-associated scope 3 carbon emissions of public firms. Using shareholder data from publicly traded firms listed on the Tokyo Stock Exchange, we identified the most influential firms by their ownership share values. Environmental responsibility can then be assigned by distributing the carbon footprint in the network to each of these influential firms. The industrial services, including trading and manufacturing, and financial services industries were found to be the largest source of scope 3 emissions in the investment network. In particular, the influential role of financial firms is reflected by having the largest increase in carbon allocation after the adjustment. This research contributes to ongoing efforts to improve carbon disclosure through methods that accommodate complex interactions among firms and to quantitatively reveal the overlooked responsibility of investors in carbon emissions.

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

Cited by 9 publications

References 140 publications

Expanding renewable electricity use in global corporate supply chains

Expanding renewable electricity use in global corporate supply chains

Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review

Estimating scope 3 greenhouse gas emissions through the shareholder network of publicly traded firms

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