GX & Decarbonization Research

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This paper discusses the calculation method of greenhouse gas emissions across the entire supply chain. Scope 3 emissions accounting is crucial for corporate decarbonization strategies and relates to SSBJ standards.

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This paper focuses on methods for calculating greenhouse gas emissions across the entire supply chain, addressing challenges in accurately measuring and reporting Scope 3 emissions, and providing implications for corporate decarbonization s…

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This paper explains methods for calculating Scope 1, 2, and 3 emissions across the entire supply chain and discusses future CO2 reduction trends. It provides practical guidance for corporate carbon footprint measurement.

Lanxin Jiang, Yu Gu, Wenjun Yu +1

This paper proposes a Greenhouse Gas Emission Tracking System (GETS) that integrates IoT, blockchain, and Life Cycle Assessment (LCA) to enhance Scope 3 GHG emission estimation and climate-related disclosures. The system enables reliable da…

Yuan Chen, Yunting Feng, Kee-hung Lai +1

This paper empirically demonstrates that blockchain technology enhances Scope 3 carbon disclosure by facilitating coordination on data collection across supply chains. It also finds that data processing technologies like AI and cloud comput…

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This paper proposes a hybrid approach combining AI and traditional accounting to enhance Scope 3 emissions calculation and optimize resource use across supply chains. Empirical analysis demonstrates improved accuracy and cost reduction pote…

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This study examines the informativeness of Scope 3 emissions, focusing on Category 11 (Use of sold products) and Category 12. It evaluates how uncertainty in Scope 3 methods affects disclosure quality and suggests improvements for climate r…

Raynor M.E.

This paper examines the use of environmental attribute certificates (such as RECs and carbon offsets) for Scope 3 emission reduction. It likely provides a practical framework for decarbonizing supply chains.

Samarawickramage T. N. S.

This paper develops an integrative conceptual framework for the convergence of digital transformation and sustainability in international agri-food supply chains. Based on a systematic review of 87 studies and regulatory documents, it ident…

Dan Ma, Fang Xiao, Chien-Chiang Lee

This study analyzes how data sharing and analytics in supply chains can contribute to decarbonization. It quantifies the emission reduction potential from data-driven decisions, offering insights for corporate Scope 3 strategies.

Singh R.K.

This paper examines how net-zero policies drive supply chain decarbonization through carbon accounting practices. Using dynamic capabilities theory, it reveals mechanisms by which policies enhance environmental impact and firm capabilities.

Ron Cörvers, Sidi Amar, Ama Asante +2

This paper presents a cross-case analysis of multinational corporations' decarbonisation strategies in smallholder-based supply chains for cocoa, coffee, and palm oil. It examines practices that go beyond compliance, highlighting Scope 3 em…

Abdelmaksoud A.M.

This paper proposes a novel 'Environmental Impact Limit State (EILS)' approach to integrate greenhouse gas emissions into the structural design of buildings. By adding environmental impact to traditional structural design, it aims to reduce…

Li Xuan G.T.

This paper proposes a methodology for developing service-based Scope 3 emission factors, using security services in Singapore as a case study. It addresses challenges in emission factor development for service industries.

Chen G.

This paper discusses the differences between net zero and carbon neutrality, highlighting challenges in supply chain management such as measurement, standards, and collaboration. It proposes future research agenda including accurate Scope 3…

Dufour M.

This paper critiques corporate net-zero targets for failing to properly account for Scope 2 and 3 emissions, arguing that many targets lack coherence and may not contribute to real climate action. It calls for improved accounting and transp…

Shikhar Sharma, Sheetal

This case study examines Infosys Limited's strategic challenge in achieving a 40% Scope 3 emission reduction target under its refreshed ESG Vision 2030. It explores stakeholder engagement, change management, and initiatives to influence emp…

Zh.Ye. Nurbayev, D.N. Aubakirova

This paper analyzes the formation of a comprehensive sustainable development architecture at L.N. Gumilyov Eurasian National University in Kazakhstan, covering a climate policy for Scope 1-3 emissions, sustainable procurement aligned with I…

Matteo Coronese

This paper presents a methodology for attributing carbon emissions to capital owners, i.e., investors. It directly relates to the calculation of Scope 3 category 15 (financed emissions) for financial institutions, offering practical implica…

Umayal Palaniappan (24091869), Neeraj Jain, Nachiappan Subramanian

This study examines how supply chain climate policies (SCCP) affect Scope 3 emissions using panel data from 717 Indian firms (2015-2024). It finds that SCCP significantly reduce total, upstream, and downstream Scope 3 emissions. Moderating …