GX & Decarbonization Research

UPENDRA ARJEEWANI WEERATHUNGA DON MERENCHIGE, SHOUXUN JI

This paper assesses the materiality of value-chain emissions (Scope 3) for decarbonization strategy in the automotive industry. Through a case study, it identifies emission hotspots across the supply chain and proposes a prioritization fram…

Lukas Büeck, L. Ritter

This review examines the quality, provenance and uncertainty of CO2 data used in procurement decisions, focusing on manufacturing and automotive supply chains. It finds that scope 3 emissions, which dominate corporate footprints, suffer fro…

Ajayi O, Ugwu J, Okonta ED

This study compares two methods for calculating employee commuting emissions (Scope 3, Category 7) using a case study of Middlesbrough Council (UK). A survey of 100 employees found that the Distance-Based Method estimated 1,241 tCO₂e/year, …

(著者不明)

This draft discusses the disclosure requirements for Scope 3 Category 11 (Use of Sold Products) under the GHG Protocol's Scope 3 Standard, proposing specific methodologies and reporting frameworks.

Essouid W.

This paper reviews the state of the art in assessing Scope 3 emissions from organizational procurement. While reporting frameworks are evolving, challenges in data quality and methodological consistency persist. It highlights the gap betwee…

Xin Zhao, Yaxin Huo, Hyoungsuk Lee +2

This empirical study examines how customer firms’ ESG performance influences suppliers’ carbon disclosure behavior. It identifies drivers of upstream disclosure in supply chains, revealing the cascading mechanism between ESG ratings and cor…

Ellis Bauer, Fabian Rundel, Shari Alt +1

This study proposes a decision-support framework to reduce uncertainty in selecting weight-based secondary emission factors for Scope 3.1 (purchased goods and services) accounting. It shows emission factors for the same material can vary by…

Claudia Amadei, Cesare Dosi, Francesco Jacopo Pintus

This paper argues that improvements in energy intensity and offshoring may merely shift emissions abroad, creating an illusion of decarbonization. It highlights the risk of carbon leakage and the need to account for embodied emissions in tr…

Ahmed Mohammed, Kapil Vyas, Bardia Naghshineh +1

This qualitative study examines how circular economy (CE) and Industry 4.0 (I4.0) integration supports Scope 3 governance in food manufacturing. Findings show that CE initiatives gain traction when framed as operational risks supported by d…

MA Harjoto

This study analyzes Scope 3 emission reporting of 48 oil and gas firms across 19 countries, focusing on Category 11 (use of sold products) disclosure. It finds patterns in voluntary disclosure and highlights implications for regulation.

Peng, Sidi, Daioglou, Vassilis, Stadler, Konstantin +3

Using EXIOBASE 2019 and the IMAGE SSP2 scenario, 12 prospective multi-regional input-output tables for 2035 were constructed, comparing a Leontief-based projection with 11 optimization-based projections under constraints on GDP, value added…

Duy Khanh Le

This paper uses Bayesian methods to estimate the carbon footprint of bank loans globally, analyzing the link between lending activities and financed emissions. The findings provide quantitative evidence for climate-related financial disclos…

Zhu, Yuanrui

This dissertation builds measurement-informed geospatial LCA models for U.S. LNG and plastic supply chains. Results show significant methane underreporting and regional variation; CO₂ dominates at liquefaction sites (>95% of GHG using 100-y…

WendyAnzules Falcones, Wendy, Martín Castilla, Juan Ignacio, Tulcanaza Prieto, Ana Belén

This study analyzes the impact of Scope 1, 2, and 3 emissions on corporate profit margins using a fixed-effects panel model on 250 global firms (2020-2023). It finds a significant negative association, especially in chemical and utilities s…

Clune S.

This systematic review compiles greenhouse gas emissions across fresh food categories, providing emission factors for food supply chains. It supports Scope 3 accounting and decarbonization in the food industry.

Madison Condon

This article discusses the practical collection and sharing of Scope 3 data, as well as its adoption as a metric for financial risk and corporate evaluation.

Nikolay Katsarski

This paper reframes waste management as a financial-information problem, explaining how financial accounting provides disciplined measurement of waste-related transactions, obligations, and costs. It proposes a waste-focused chart of accoun…

Aiqun Guan, Ziyi Cai, Ya Zhou +1

This dataset provides greenhouse gas emissions and nutrition profiles for 320 dishes from eight major Chinese cuisines. It can be used for carbon footprint analysis of food and research on sustainable diets.

Yinan Chao, Jianling Fan, Bin Wang +4

This study quantifies the carbon footprint of the global rice production and trade system, revealing trade concerns and mitigation opportunities through climate-smart agriculture.

Haroon Taylor, Nazneen Rahman

This dataset provides carbon footprint values for the manufacture and formulation of 2,907 active pharmaceutical ingredients (APIs) in kgCO2e per kgAPI, using the peer-reviewed MCF Classifier methodology. It enables pharmaceutical companies…