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.

Object Details

• Language: Englisch

References and Relationships

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

Classification and Topics

• Classification: Wirtschaft
• Subject: carbon disclosure ; carbon performance ; corporate carbon emission reporting ; scope 3 emissions ; supply chain emissions

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Hettler, Maximilian ; Graf‐Vlachy, Lorenz
• Event: Veröffentlichung
• (who): Wiley
• (where): Hoboken, NJ
• (when): 2023

Further information

• DOI: doi:10.1002/bse.3486
• Last update: 10.03.2025, 11:42 AM CET