Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda
Hettler M, Graf-Vlachy L (2024)
Publication Type: Journal article
Publication year: 2024
Journal
Book Volume: 33
Pages Range: 263-282
Journal Issue: 2
DOI: 10.1002/bse.3486
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.
Involved external institutions
Germany (DE)How to cite
APA:
Hettler, 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
MLA:
Hettler, Maximilian, and Lorenz Graf-Vlachy. "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 (2024): 263-282.
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