Corporate Scope 3 CO2 reporting as an enabler of supply chain decarbonization
| dc.contributor.advisor | Graf-Vlachy, Lorenz | |
| dc.contributor.author | Hettler, Maximilian | |
| dc.contributor.referee | Hensellek, Simon | |
| dc.date.accepted | 2024-11-19 | |
| dc.date.accessioned | 2024-11-25T09:19:03Z | |
| dc.date.available | 2024-11-25T09:19:03Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | This dissertation deals with corporate Scope 3 CO2 reporting in the context of climate change and global supply chain decarbonization. Firms worldwide are currently investigating how they can contribute to global supply chain decarbonization. The effects of climate change become more and more visible, and firms increasingly analyze how they can reduce their impact on climate change. In those endeavors, the decarbonization of entire supply chains is a particularly complex challenge. To address this challenge, corporate Scope 3 emission reporting is a vital first step. As of today, firms are not adequately prepared to conduct Scope 3 reporting at the level needed to meet the Paris agreement. A critical reason for that is its currently voluntary nature. Therefore, discontinuous regulatory change that mandates Scope 3 reporting is highly anticipated. The purpose of this dissertation is to analyze the factors influencing firms’ adoption and response behavior toward Scope 3 reporting. For that, this dissertation provides three related research papers that investigate if and how firms adopt Scope 3 reporting. Research paper one provides a holistic literature review and research agenda of corporate Scope 3 reporting. Research paper two assesses how firms respond to anticipated discontinuous regulatory change in the context of prospectively mandatory Scope 3 reporting. Research paper three addresses practitioners on why firms do not report Scope 3 emissions, and why and how they should. | en |
| dc.identifier.uri | http://hdl.handle.net/2003/42947 | |
| dc.identifier.uri | http://dx.doi.org/10.17877/DE290R-24780 | |
| dc.language.iso | en | |
| dc.subject | Scope 3 reporting | en |
| dc.subject | Supply chain decarbonization | en |
| dc.subject | Discontinuous change | en |
| dc.subject | Regularity change | |
| dc.subject.ddc | 330 | |
| dc.subject.rswk | Unternehmen | de |
| dc.subject.rswk | Wertschöpfungskette | de |
| dc.subject.rswk | Nachhaltigkeitsbericht | de |
| dc.title | Corporate Scope 3 CO2 reporting as an enabler of supply chain decarbonization | en |
| dc.title.alternative | A series of analyses on the factors influencing firms’ adoption and response behavior | en |
| dc.type | Text | |
| dc.type.publicationtype | PhDThesis | |
| dcterms.accessRights | open access | |
| eldorado.secondarypublication | false |