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

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dc.contributor.authorHettler, Maximilian
dc.contributor.authorGraf-Vlachy, Lorenz
dc.date.accessioned2024-11-25T12:49:54Z
dc.date.available2024-11-25T12:49:54Z
dc.date.issued2023-06-23
dc.description.abstractFirms 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.en
dc.identifier.urihttp://hdl.handle.net/2003/42950
dc.identifier.urihttp://dx.doi.org/10.17877/DE290R-24783
dc.language.isoen
dc.relation.ispartofseriesBusiness Strategy and the Environment; 33(2)
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectcarbon disclosureen
dc.subjectcarbon performanceen
dc.subjectcorporate carbon emission reportingen
dc.subjectscope 3 emissionsen
dc.subjectsupply chain emissionsen
dc.subject.ddc330
dc.titleCorporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: a systematic review and comprehensive research agendaen
dc.typeText
dc.type.publicationtypeResearchArticle
dcterms.accessRightsopen access
eldorado.secondarypublicationtrue
eldorado.secondarypublication.primarycitationHettler, M., & Graf-Vlachy, L. (2024). Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda. Business Strategy and the Environment, 33(2), 263–282. https://doi.org/10.1002/bse.3486
eldorado.secondarypublication.primaryidentifierhttps://doi.org/10.1002/bse.3486

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