Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: a systematic review and comprehensive research agenda
Loading...
Date
2023-06-23
Journal Title
Journal ISSN
Volume Title
Publisher
Alternative Title(s)
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.
Description
Table of contents
Keywords
carbon disclosure, carbon performance, corporate carbon emission reporting, scope 3 emissions, supply chain emissions