Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/293968 
Year of Publication: 
2023
Citation: 
[Journal:] Business Strategy and the Environment [ISSN:] 1099-0836 [Volume:] 33 [Issue:] 2 [Publisher:] Wiley [Place:] Hoboken, NJ [Year:] 2023 [Pages:] 263-282
Publisher: 
Wiley, Hoboken, NJ
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.
Subjects: 
carbon disclosure
carbon performance
corporate carbon emission reporting
scope 3 emissions
supply chain emissions
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Document Version: 
Published Version

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.