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

Artikel

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Business Strategy and the Environment ; ISSN: 1099-0836 ; Volume: 33 ; Year: 2023 ; Issue: 2 ; Pages: 263-282 ; Hoboken, NJ: Wiley

Klassifikation und Themen

• Klassifikation: Wirtschaft
• Thema: carbon disclosure ; carbon performance ; corporate carbon emission reporting ; scope 3 emissions ; supply chain emissions

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Hettler, Maximilian ; Graf‐Vlachy, Lorenz
• Ereignis: Veröffentlichung
• (wer): Wiley
• (wo): Hoboken, NJ
• (wann): 2023

Weitere Informationen

• DOI: doi:10.1002/bse.3486
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ