GX & Decarbonization Research

(著者不明)

Official portal operated by Japan's Ministry of the Environment providing guidelines and emission factor databases for corporate supply chain (Scope 1, 2, 3) accounting. It serves as the foundational infrastructure for carbon accounting pra…

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 paper provides a rapid review of GHG accounting standards for Scope 3 categories 11 (use of sold products), 12 (end-of-life treatment of sold products), and 19 (end-of-life of ...). It identifies methodological differences and practica…

Sinclair, Madina

This paper proposes a dual-metric framework for fashion and textile companies to compute Permanent Residual Liability (PRL) under ESRS E5-5 and Scope 3 Category 12 emissions under ESRS E1-6. It introduces a mass-balance methodology and fibr…

Tracey Dodd, Melissa Nursey‐Bray, Rhys Thomas

This paper examines early compliance with Australia's AASB S2 climate disclosure standard in the energy sector. It highlights the need for robust Scope 3 estimation and scenario analysis, warning that policy-aligned assumptions may misalign…

Jingru YU, Haibin Yang

This paper investigates how political ideology influences carbon emissions along supply chains, potentially revealing political determinants of Scope 3 emissions.

Chulhwan Kwon, Kevin Dooley

This paper examines the impact of carbon credit portfolios on supply chain emission trends, focusing on how avoid, reduce, and remove strategies affect emissions.

Sina Behzadifard, Matin Mohaghegh, Pär Åhlström

This paper investigates configurational pathways of environmental purchasing practices to achieve Scope 3 emission reduction in supply chains. It analyzes how integrating sustainability into procurement processes contributes to emission red…

(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.

Jeremy Haggar, Conor Walsh

This paper examines methods for assessing the carbon footprint of coffee production, offering practical lessons for achieving net zero. It highlights challenges and improvements in calculating emissions across the coffee supply chain.

Chen X.

This study examines the impact of trade credit on corporate carbon footprint management. It likely analyzes the relationship between supply chain emission reductions and credit terms. The paper addresses how financial instruments can incent…

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…

Karunia Zuraidaning Tyas, Anastasia Anggarkusuma Arofah, Ummi Auliya Tusa'adah

This paper examines the impact of Scope 3 emissions disclosure on sustainability performance, mediated by sustainable supply chain performance. Using SEM-PLS on data from 55 Indonesian listed firms (2021-2024), it finds that Scope 3 disclos…

Angélica Flores-Coronado, Julián Esteban Rivera Herrera, Aurora Hilda Ramírez-Pérez +1

This study compares greenhouse gas emissions from silvopastoral and monoculture cattle systems in a humid tropical region of Mexico, providing empirical evidence on emission reductions from integrated tree-livestock systems. It informs sust…

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…

Örlygur Sævarsson, Jukka Heinonen, Sarah Olson +1

Using a carbon footprint calculator survey across five Nordic countries (over 7400 respondents), this study finds that right-leaning voters have the highest carbon footprints and lowest climate concern, while left and green voters have the …

Eloïse Deshayes, Will Brown

This paper analyzes governance barriers to consumption-based carbon accounting in European cities, focusing on how institutional and policy obstacles impede accurate accounting of indirect emissions. It provides insights for improving urban…

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…

Kajaste R.

This paper examines greenhouse gas abatement across the plastics value chain, likely presenting reduction potentials and methodologies.