スコープ3排出目標の翻訳：サプライチェーンにおける社会的・物質的調達実践

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

🔬研究者:Provides a practice-based framework for understanding Scope 3 target translation, advancing SSCM and accounting theory.

🏢実務担当者:Offers insights for procurement and sustainability teams on how to effectively implement Scope 3 targets, considering justice and material practices.

🏛政策担当者:Highlights the need for supportive infrastructures and standards to facilitate consistent Scope 3 target translation across supply chains.

Companies, as significant contributors to greenhouse gas (GHG) emissions, are under increasing pressure from various stakeholders, including regulators, to address and reduce their climate footprints. The consequences of neglecting these emissions are profound, as they have the potential to cause significant harm to ecosystems, communities, and society at large. To meet these increasing demands, many companies have begun to set targets for reducing Scope 3 emissions––that is, those indirect emissions that originate from their supply chains’ activities. Unlike direct emissions, Scope 3 emissions extend beyond organizational boundaries and exist in a context characterized by unreliable data, a shortage of specialized knowledge, and a lack of institutionalized practices for translating these targets into actions. This article-based dissertation addresses these issues by answering the following question: How are Scope 3 targets translated into practices? Drawing on qualitative research involving 16 companies—including focal firms and suppliers—this dissertation explores how Scope 3 targets are translated into practices by focusing on the micro-level practices, social relationships, and socio-material dynamics that shape the translation of targets. The study is structured into three research articles. The first article explores how procurement managers construct meaning around Scope 3 targets and create their own dynamic pathways for action in the absence of institutionalized practices. The second article investigates how distributive justice considerations influence the dissemination and reception of Scope 3 requirements, revealing how justice perceptions shape supply chain relationships and influence actors’ willingness to engage in emissions reductions. Finally, the third article explores how organizations navigate multiple versions of Scope 3 emissions and conceptualizes bracketing and sequentializing as practices that enable actors to enact particular versions of the emissions while maintaining operational coherence in the organization. This dissertation contributes to three key academic discussions. First, it advances sustainable supply chain management (SSCM) research, moving beyond implementation- and diffusion-oriented views of sustainability governance and conceptualizing Scope 3 targets as objects that are continuously translated through situated practices. Drawing on a micro-level perspective, the dissertation shows how sustainability targets are enacted through individual meaning-making, social relationships, and material arrangements, rather than being transferred unchanged across organizational or supply chain boundaries. Second, it contributes to the sustainability accounting literature by showing how institutional accounting infrastructures for Scope 3 emissions enter emergent local infrastructures. It demonstrates that local practice variation has material implications for how decarbonization is organized over time, positioning it as an emergent, practice-based process. Third, it extends Scope 3 management research by conceptualizing how ambiguity, rather than being strictly understood as a challenge, can serve as a space for innovation wherein actors create new pathways for action in response to uncertain and evolving sustainability expectations.

• openaire https://doi.org/10.22439/phd.24.2026first seen 2026-09-01 04:47:45 · last seen 2026-09-21 04:25:42