Making Scope 3 emissions management count: enhancing shared responsibility in the supply chain
スコープ3排出管理を有効にする：サプライチェーンにおける共有責任の強化 (AI 翻訳)
Canal Vieira, Leticia, Longo, Mariolina, Mura, Matteo
🤖 gxceed AI 要約
日本語
本研究は、スコープ3排出管理における境界越え（boundary-spanning）が共有責任の構築にどのように機能するかを分析。欧州製造業31社のデータ分析から、サプライチェーンの複雑性が協力を促進する一方、常に共有責任につながらないことを明らかにした。スコープ3排出管理の有効性を高めるには、構造的条件を考慮する必要がある。
English
This study analyzes how boundary-spanning functions as a mechanism for constructing shared responsibility in Scope 3 emissions management. Using longitudinal data from 31 European manufacturing firms, it finds that supply chain complexity can enable collaboration but does not always lead to shared responsibility. The research highlights the need to consider structural conditions for effective Scope 3 management.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、スコープ3排出管理における共有責任のメカニズムを理論的に分析しており、SSBJ基準や日本の有報でのサプライチェーン排出開示が進む中で、日本企業の実務にも示唆を与える。特に、バウンダリースパンニングの条件を理解することで、より効果的な排出削減策を設計できる。
In the global GX context
This paper contributes to the global discourse on Scope 3 emissions management, which is central to TCFD, ISSB, and CSRD frameworks. It challenges the assumption that boundary-spanning activities automatically lead to shared responsibility, offering insights for companies and regulators on designing more effective supply chain engagement strategies.
👥 読者別の含意
🔬研究者:Useful for researchers studying carbon accounting, supply chain management, and shared responsibility theory.
🏢実務担当者:Corporate sustainability teams can use these insights to design more effective supplier engagement programs.
🏛政策担当者:Regulators developing Scope 3 disclosure requirements should consider the conditioning role of supply chain complexity.
📄 Abstract（原文）
Purpose Despite the initial efforts of companies to tackle Scope 3 emissions, how to effectively manage emissions that are shared across a diverse network of actors is still unclear. Building on Young’s (2006) social connectedness model of responsibility, our study’s objective is to analyse in which conditions boundary-spanning functions as a mechanism for constructing shared responsibility. Design/methodology/approach We used a longitudinal qualitative abductive research design based on content analysis of self-reported and tertiary data from 31 European manufacturing companies’ leaders in climate action to unravel Scope 3 emissions management practices adopted. Overall, we analysed 412 documents for 16,919 pages and two online databases. Findings Our findings demonstrate that boundary-spanning does not always function as a mechanism that leads to shared responsibility. Companies’ ability to utilise boundary-spanning to generate shared responsibility is influenced by structural conditions, particularly supply chain complexity, which can expand opportunities for collaboration. Originality/value The adoption of social connectedness in the context of sustainable supply chain management emphasises that not all Scope 3 emissions management practices are equally effective in promoting shared responsibility, and it is imperative to consider potential unintended consequences.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1108/ijopm-05-2025-0408first seen 2026-05-14 21:10:33
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。