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Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

スコープ3排出の会計は持続可能なビジネス成果を向上させるか？S&P500テクノロジー企業からのエビデンス (AI 翻訳)

Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty

Business Strategy and the Environmentプレプリント2025-12-21#Scope 3Origin: US
DOI: 10.1002/bse.70370
原典: https://doi.org/10.1002/bse.70370

🤖 gxceed AI 要約

日本語

本研究はS&P500のテクノロジー企業を対象に、スコープ3排出量の会計・開示が企業の持続可能性（ESG）パフォーマンスに与える影響を実証的に分析。標準化されたスコープ3報告を採用する企業は、より強いESGパフォーマンスを示すが、方法論の不一致や任意開示の限界が政策介入の必要性を浮き彫りにしている。

English

This study empirically examines whether comprehensive Scope 3 emissions accounting improves sustainability outcomes among S&P 500 technology companies. Findings show that firms adopting standardized Scope 3 reporting exhibit stronger ESG performance, but methodological inconsistencies and voluntary disclosure limitations highlight the need for policy interventions. The research contributes to carbon accounting literature and informs regulatory discussions on mandatory emissions reporting.

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

日本ではSSBJがスコープ3開示を検討中であり、本稿の実証結果は日本企業の開示実務や投資家対応に示唆を与える。特にテクノロジー企業の事例は日本のハイテク企業にも適用可能。

In the global GX context

This paper provides global evidence on the benefits of standardized Scope 3 reporting, directly relevant to ISSB and CSRD requirements for value chain emissions. It supports the push for mandatory disclosure and offers insights for regulators and firms worldwide.

👥 読者別の含意

🔬研究者:Useful for scholars studying carbon accounting, ESG performance, and the impact of disclosure standards.

🏢実務担当者:Corporate sustainability teams can use findings to justify investing in Scope 3 data collection and reporting systems.

🏛政策担当者:Supports arguments for mandatory Scope 3 disclosure; provides empirical baseline for policy design.

📄 Abstract（原文）

ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms. This study examines the role of carbon footprint accounting (especially Scope 3 emissions accounting) in shaping corporate sustainability outcomes among S&P 500 technology companies, focusing on how firms measure, disclose, and integrate these emissions into their environmental strategies. Using an empirical analysis of corporate sustainability reports and Environmental, Social, and Governance (ESG) performance data, this study investigates whether comprehensive Scope 3 accounting enhances corporate environmental performance. Findings indicate that firms adopting standardized Scope 3 reporting practices demonstrate improved sustainability integration and stronger ESG performance. However, methodological inconsistencies and voluntary disclosure limitations highlight the need for policy interventions and standardized adoption. This study contributes to the growing literature on carbon accounting by providing empirical insights into Scope 3 emissions disclosure and its implications for corporate sustainability. The findings inform regulatory discussions on mandatory emissions reporting and offer practical recommendations for enhancing transparency in corporate climate strategies.

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