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Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Business Strategy and the Environment [ISSN:] 1099-0836 [Volume:] 33 [Issue:] 2 [Publisher:] Wiley [Place:] Hoboken, NJ [Year:] 2023 [Pages:] 263-282
Verlag: 
Wiley, Hoboken, NJ
Zusammenfassung: 
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.
Schlagwörter: 
carbon disclosure
carbon performance
corporate carbon emission reporting
scope 3 emissions
supply chain emissions
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