Hettler, MaximilianGraf-Vlachy, Lorenz2024-11-252024-11-252023-06-23http://hdl.handle.net/2003/4295010.17877/DE290R-24783Firms 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.enBusiness Strategy and the Environment; 33(2)https://creativecommons.org/licenses/by/4.0/carbon disclosurecarbon performancecorporate carbon emission reportingscope 3 emissionssupply chain emissions330ResearchArticle