GX & Decarbonization Research

Cristina Angelico, Enrico Bernardini

This paper finds significant limitations in emissions data for euro area banks from four providers: gaps, inconsistencies, and high volatility in scope 3 emissions. It tests three GenAI tools and finds that GenAI-based data correlates with …

Bhimalinga Reddy Bangaru

ERP has evolved into sustainability intelligence software for monitoring environmental performance, enabling real-time carbon footprint tracking in medical device supply chains. It offers Scope 1/2/3 emissions management, with AI improving …

J. Retegi, B. Kamp, J. Igartua

Using Spain as a case, this study applies Environmentally Extended Input-Output Tables and Production Layer Decomposition to quantify Scope 1-2-3 emissions across industrial value chains. It finds that indirect emissions dominate, and that …

Indrajit Sen

This paper introduces a carbon-aware supplier selection framework that optimizes the trade-off between cost, risk, and Scope 3 emissions using multi-objective optimization. It demonstrates how organizations can incorporate regulatory carbon…

Janna Axenbeck, S. Kunkel, Joris Blain +1

This study reveals that global emissions from digital technologies between 2010 and 2021 were largely obscured in greenhouse gas emission accounting standards. It highlights the inadequacy of current carbon accounting frameworks in capturin…

No Ol Lim, Hyojin Cho, Song T. Lim +1

This study provides the first multi-scope regional assessment of carbon flows in South Korea, integrating Scope 1-3 emissions. It reveals stark asymmetries: industrial provinces face high direct exposure, while metropolitan regions have hig…

Ashraful Alam, Hafiz Usman Ghani, T. Räty +1

This study comprehensively assesses the life cycle GHG emissions of Finland's forest sector for 2023 using a Scope 1, 2, and 3 framework. Total emissions are approximately 8.35 Mt CO2e, with Scope 3 contributing 68%, primarily from organic …

Bo Liu, Kaixin Ma, Mingliang Liu +1

This study traces carbon emissions across the entire supply chain of China's construction industry, from upstream suppliers to final demand. Using input-output analysis, it identifies key emission sources and provides insights for decarboni…

S. Shoaib-ul-Hasan, Mohamed Rikaz Mohamed Ameer, Amal Valan Francis +14

This study quantifies Scope 3 Category 1 emissions (Purchased Goods and Services) for GKN Aerospace using the GHG Protocol. It compares mass-based and spend-based methods, finding spend-based overestimates by approximately a factor of three…

Hosang Shukla, Avni Sharma, Geetanjali Ashtekar +2

This study quantifies the monthly GHG emissions of an average household in Mumbai, India, using the Greenhouse Gas Protocol across Scope 1, 2, and 3. Through a detailed survey and emission factors, it identifies major emission sources and o…

Sanghyuk Koh, Seokju Kim, Boreum Lee

This study quantifies scope 1-3 emissions for major water electrolysis technologies, revealing that upstream materials and electricity carbon intensity are the dominant factors. Achieving a net-zero grid can reduce lifecycle emissions by 79…

Daniele Giordino, Martina Panero, Nourah O. Alshaghdali +1

This study examines the interrelationships among scope 2&3 emissions, financial performance, market value, and board sustainability using a panel of 437 European firms. Results show positive links between supply chain emissions and market v…

Kourosh Halat, S. Childe, Nick Golding +1

This study examines challenges faced by manufacturing SMEs in Scope 3 GHG assessment through UK case studies. It identifies persistent difficulties in data availability, estimation methods, and double-counting risks, and argues that qualita…

A. Phillpotts, Anne Owen, J. Norman +4

This paper proposes a scalable method to predict scope 3 emissions for small and medium enterprises (SMEs), aiming to complete their carbon profiles. It addresses data scarcity, enabling comprehensive carbon accounting for SMEs.

Zeqi Zhang, Yingjie Li, Danhui Lai +3

This paper addresses Scope 3 emissions accounting in energy supply chains using a physics-informed Leontief-GNN to impute missing firm-level emissions and integrate into a supplier selection framework. It outperforms baselines on a syntheti…

Zeyu Wang, Klaus Hubacek, Xin Sun +1

This review examines current Scope 3 accounting methods and data availability, highlighting inconsistencies, data transparency issues, and sectoral biases (Energy, IT). It identifies problems like missing inter-enterprise trade data and dou…

Vasudevan Kidambi, J. Kannan, Nadiya Parekh +2

This study develops a Scope 3 Integrity Framework with five lenses (boundary coverage, methodology transparency, governance accountability, supplier engagement, and assurance-based communication) to evaluate disclosure quality beyond compli…

K. Salonitis, John Patsavellas, Cristina Garcia Llubia

This paper presents a calculation tool for assessing scope 3 transportation emissions in manufacturing, offering a practical method to quantify and reduce emissions for sustainable manufacturing.

Ajay S. Jadhav, Shiva Abdoli

Addressing data scarcity in Scope 3 measurement, this paper proposes a machine learning framework integrating CPC, ISIC, and NAICS classifications. Using supply chain emission factors as target, Gradient Boosting Decision Trees achieved R² …

Swati Verma, Rajat Panwar

This study analyzes ESG disclosures under India's BRSR framework for 100 large manufacturing firms. It finds reductions in emission intensity, increased renewable energy use, and adoption of water/waste treatment initiatives, while highligh…