Leveraging Digital Measuring, Reporting, and Verification : A Digital Technologies Perspective on Intra- and Inter-Organizational Decarbonization

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a structured overview of digital MRV research and identifies gaps in carbon accounting architectures that warrant further investigation.

🏢実務担当者:Offers actionable frameworks for implementing digital MRV systems to improve Scope 3 data collection and reporting accuracy.

🏛政策担当者:Highlights the need for interoperable data standards and digital infrastructure to support credible emissions reporting and carbon markets.

The mitigation of climate change necessitates the rapid reduction of Greenhouse Gas (GHG) emissions, particularly CO2 (hereafter: carbon), across all economic sectors. Achieving this goal requires not only robust decarbonization strategies but also accurate and scalable mechanisms for the Measuring, Reporting, and Verification (MRV) of GHG emissions data. As regulatory pressure, investor scrutiny, and societal expectations increase in scope, stringency, and enforcement, organizations face increasing demands for transparent and effective GHG emissions management within their own organizational boundaries, throughout their supply chains, and within (carbon) markets. Current carbon accounting practices are often constrained by fragmented data collection, reliance on estimates or industry averages, and manual, error-prone processes, especially for indirect emissions. These limitations undermine decarbonization efforts’ effectiveness and impede the transition to data-driven GHG emissions management. In this cumulative dissertation, I adopt a digital technologies perspective to investigate how digital MRV can transform GHG emissions management at both the intra- and inter-organizational level. Integrating insights from eight research articles, it systematically explores the potential of digital technologies and concepts such as Artificial Intelligence (AI), data spaces, digital identities, and Distributed Ledger Technologies (DLTs) to enhance MRV processes with the objective of enabling an end-to-end digitalized MRV (i.e., digital measuring, reporting, and verification processes at all stages in a value chain on the basis of interlinked Information Systems (IS)). To do so, this dissertation identifies key characteristics of digital MRV as well as digital carbon accounting architectures, develops frameworks for carbon accounting and trading, and examines the practical challenges to and opportunities of deploying digital technologies for decarbonization in diverse intra- and inter-organizational contexts. By bridging the gap between theoretical frameworks and real-world implementation, this dissertation demonstrates how digital MRV can provide the data foundation required by different stakeholders not only for regulatory compliance and market transparency but also for CO2adaptive decision-making and the effective internalization of environmental costs. It highlights the necessity of strengthening internal carbon emissions management as well as fostering reliable data sharing within and between organizations to close the carbon accounting gap that is particularly evident regarding indirect emissions along and across supply chains. Ultimately, this dissertation contributes to both the Digital Decarbonization and Green IS fields by offering actionable guidance for researchers, organizations, and policymakers seeking to leverage digital MRV for effective, scalable, and trustworthy decarbonization.

• openalex https://doi.org/10.15495/epub_ubt_00009398first seen 2026-08-02 18:36:22