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

Hettler, Maximilian; Graf‐Vlachy, Lorenz

doi:10.1002/bse.3486

Cited by 15 publications

(1 citation statement)

References 140 publications

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“…On supplier engagement for supply chain decarbonization, previous research has highlighted several barriers corporations face, including high upfront costs, lack of awareness or expertise, and insufficient support from supply chain partners [10]. Other barriers include limited GHG emissions data sources and lack of comprehensiveness of scope 3 disclosures [4,11]. Furthermore, prior studies have examined the relationship between corporate RE procurement and national climate policies, investigating how self-reported RE purchases align with national climate goals [12] and reviewing challenges in the implementation of national RE policies [13,14].…”

Section: Literature On Challenges In Corporate Re Procurementmentioning

confidence: 99%

Expanding renewable electricity use in global corporate supply chains

Sievert,

Song,

Chen

et al. 2024

Environ. Res.: Energy

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Expanding renewable electricity (RE) use in global corporate supply chains can help to achieve global net-zero greenhouse gas emissions targets by mid-century, but efforts face several challenges. First, corporations and their suppliers may be subject to varying climate policy stringency, leading to a misalignment of incentives to act. Second, measuring true progress is difficult, because counterfactuals are unobserved, and measures of effort vary under policy. Third, relevant policy and broader stakeholder audiences differ in the standards of measurement they recognize. Transparent and broadly accepted, or at least interoperable, standards for assessing effort would help corporations and nations strengthen confidence in corporate claims that RE procurement efforts support international climate goals.

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Section: Literature On Challenges In Corporate Re Procurementmentioning

confidence: 99%

Expanding renewable electricity use in global corporate supply chains

Sievert,

Song,

Chen

et al. 2024

Environ. Res.: Energy

View full text Add to dashboard Cite

show abstract

Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review

Di Vaio,

Zaffar,

Chhabra

et al. 2024

Bus Strat Env

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This study highlights the main concerns regarding firms' carbon accounting and decarbonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as between disclosure assurance systems in the transition towards net‐zero business models (n‐ZBMs). This study emphasizes the awareness of accounting tools to be considered environmental and social measures due to decarbonization practices. This study developed a systematic literature review (SLR) of 433 English articles published in Scopus database and Google Scholar between the years 1990 and 2024. It is a consolidated methodological approach in the ‘sustainability accounting’ research field to fill the existing gaps that justify this study. The results of this study highlight that IR and carbon accounting awareness enhance firms' performance and have positive social and environmental impacts with the adoption of decarbonization practices towards n‐ZBMs through an improved understanding of stakeholders and regulatory pressures. This study is the first to explore the relationship between carbon accounting awareness and IR about the decarbonization practices, as well as the role of assurance in the transition for n‐ZBMs. This study tries to move from the concept of legitimacy of the decarbonization practices that firms aim to achieve through sustainable disclosure to the legitimacy of business models towards net‐zero emissions.

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Role of supplier engagement to reduce Scope 3 emissions in circular supply chains

Butt,

Alghababsheh,

Sindhwani

et al. 2024

Bus Strat Env

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Purchasing firms/buyers committed to driving environmental change in their supply chains must address emissions from all three scopes, particularly Scope 3 emissions. Hence, supplier engagement has emerged as a critical strategy for achieving net‐zero emissions. However, studies about how purchasing firms engage with suppliers and how such engagement mitigates Scope 3 emissions are relatively scant. This study fills this important gap in supply chain management literature. The study employs a multiple‐case study approach. Overall, 42 semi‐structured interviews with senior managers from four purchasing and four supplying firms are undertaken. The results unveil six of the best strategies that purchasing firms have deployed to effectively engage suppliers and bring them on track to reduce Scope 3 emissions. These include effective communication, building trust, providing support and guidance, using suppliers' data effectively, refining engagement programs through consistent feedback, and developing supplier incentive programs. The study offers both theoretical insights and practical implications. For instance, it suggests that effective engagement with suppliers will help suppliers mitigate Scope 3 emissions, and buyers can also overcome conflicting targets to reduce Scope 3 emission targets in procurement. The paper concludes with a discussion of limitations and suggestions for future research.

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

Cited by 15 publications

References 140 publications

Expanding renewable electricity use in global corporate supply chains

Expanding renewable electricity use in global corporate supply chains

Carbon accounting and integrated reporting for net‐zero business models towards sustainable development: A systematic literature review

Role of supplier engagement to reduce Scope 3 emissions in circular supply chains

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