A Quantitative Study: Can German Discrete Manufacturing Companies Achieve Net Zero GHG Emissions in Their Supply Chains Before 2040?

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

🔬研究者:Provides quantitative evidence on barriers to Scope 3 net-zero in manufacturing, useful for supply chain decarbonization research.

🏢実務担当者:Highlights that current reporting standards and cost-benefit analyses may impede Scope 3 reductions, urging companies to reassess their approaches.

🏛政策担当者:Suggests that existing EU regulations are insufficient for Scope 3; policymakers should design more effective incentives and standards.

Abstract This doctoral dissertation quantitatively examines the factors influencing the achievement of net-zero greenhouse gas (GHG) emissions in the supply chains of German discrete manufacturing companies before 2040, with particular focus on Scope 3 emissions. Despite Scope 3 emissions accounting for 70-90% of total emissions in many industries, existing regulatory frameworks within the European Union primarily emphasise Scope 1 and 2 emissions, creating a critical gap in addressing climate neutrality. Through a structured survey of 248 German discrete manufacturing companies, the study investigates whether implementing current standards, cost-benefit considerations, and regulatory frameworks support or hinder these companies’ ability to reach this ambitious environmental target. The research reveals a negative correlation between current measurement and reporting standards and the achievement of net-zero emissions. Cost-benefit analyses often appear to act as barriers rather than enablers, and existing policies are not perceived as effective incentives for implementing necessary supply chain changes. Statistical analysis demonstrates significant negative relationships between economic assessments and GHG reduction measures (β = -0.490, p < .001), highlighting structural challenges in aligning financial evaluation with sustainability goals. The results can contribute to the development of more rationalised standards, policies, and economic frameworks to accelerate the transition towards sustainable supply chain practices within the discrete manufacturing industry. Keywords: GHG Emissions, Scope 3, Supply Chain Change, GHG Emission Regulations, GHG Reporting Standards, Cost-Benefit Analysis, Triple-Bottom-Line