GX & Decarbonization Research

Amanda Vester, Theo C. Haupt

Construction's Scope 3 emissions occur largely outside organizational boundaries across fragmented supply chains, making them hard to identify and manage. A survey of 100 construction professionals using descriptive statistics and explorato…

P. Kaushal, Shirish Sangle, V. Gedam

Scope-3 decarbonisation is central to credible net-zero strategy, yet firms face a transparency-capability dilemma: disclosure pressure outpaces slow-building collaborative capability across suppliers. Through a conceptual review and interp…

Na Chen, Xi Zhang, Hao Yang

This study standardizes carbon footprint inventories across biopharmaceutical supply chains and applies quantitative structural attribution to identify which stages and procurement tiers drive emissions. It advances Scope 3 visibility and h…

Arya Roy Bardhan, Shoba Suri, Nitin Rao +3

This paper proposes a Scope 3 performance index for measuring upstream value-chain emissions in agribusiness. While upstream carbon pricing and resource scarcity raise costs, comprehensive Scope 3 accounting helps firms anticipate regulator…

Mohsin A.K.M.

This paper examines whether and how companies can reduce Scope 3 emissions across their supply chains to drive sustainable transformation. Scope 3 typically dominates a firm's carbon footprint yet remains the hardest category to abate due t…

Thomas Kirchmaier

A practitioner presentation on CO2 emissions in specialist geotechnical engineering. In a typical project, Scope 3 accounts for ~90%, Scope 1 ~8%, and Scope 2 ~2%, with the biggest reduction lever in the construction process itself. Intelli…

Ruiwen Chang, Yuchao Xu, Yu Deng +1

This paper frames Scope 3 emissions reporting as an instrument to accelerate sustainable aviation fuel (SAF) deployment. It examines how corporate Scope 3 accounting and disclosure obligations—especially upstream categories—can drive SAF de…

Lima Junior. Walter Teixeira, Welter. Rudinei André, Mascarenhas. Thiago Nobre +2

This study proposes a bottom-up method integrating voyage reconstruction, physical-energy modelling, TTW/WTW assessment, and allocation to cargo flows, applied to a container ship on the South America–Asia route. It estimated 3,407.9 t fuel…

Sukti Ghosh, Jasjit Singh

A field experiment with smallholder farmers in a multinational's Indian agricultural supply chain tests relational investments to drive supplier decarbonization. Both crop-specific support and broader agronomist assistance increased adoptio…

Spiga, Francesca

A scoping review cataloguing interventions targeting Scope 3 emissions. It maps approaches for managing supply-chain emissions and identifies research and practice gaps. Though no abstract is available, Scope 3 sits at the center of current…

Lea Fobbe, Robin von Haartman, Per Hilletofth +2

This paper examines drivers, barriers, and supplier-selection criteria for extending energy management (EnM) to suppliers and integrating it into supply chain management, based on a nationwide survey of Swedish manufacturers. Organizational…

Xuanye Cai, Peng Liu

This study empirically examines how climate policies in customer countries affect the carbon emission intensity of upstream suppliers in global supply chains. It suggests policy signals spill across borders to drive supplier decarbonization…

Zain Bhatti

This article examines legal pressures to include Scope 3 emissions in Environmental Impact Assessments for oil and gas licensing, comparing Norwegian Continental Shelf law with UK law. It analyzes the UK Supreme Court's landmark R (Finch) v…

Ze-Yu Wang, K. Hubacek, Franco Ruzzenenti

This study uses firm-level supply network data to show that Scope 3 emissions accounting contains systematic bias. It empirically examines how estimation methods and assumptions distort upstream and downstream emissions figures. The finding…

Feng Yang

Drawing on social cognitive theory, this study links focal firms' entrepreneurial spirit to upstream suppliers' carbon emissions. Using a matched panel of 2,279 focal firm-supplier-year observations from Chinese A-share listed firms (2012-2…

Steven D. Formaneck

This conceptual paper integrates the TOE framework with institutional theory to explain uneven adoption of carbon footprint tracking across ASEAN supply chains. It argues that regulative, normative, and cognitive pressures act as upstream i…

Rossella Bozzini, Francesco Piccirilli

This paper analyzes Aeroporti di Roma's (ADR) approach to cutting Scope 3 emissions from surface access to Rome Fiumicino and Ciampino airports. It integrates airport operations data, customer surveys, employee travel plans, mobile phone da…

Mukhammadiyaminova, Shakhzoda Sherzodovna

Using an Uzbek textile component maker as a case, this article analyses how the EU's CSRD value-chain cap (Directive 2026/470) and the GHG Protocol's 2026 Scope 3 revision reshape carbon-data requests to non-EU second-tier suppliers. The ca…

(著者不明)

This work addresses the use of digital technology to visualize CO2 emissions across the supply chain. Scope 3 accounting remains the hardest part of corporate disclosure, requiring data linkage beyond first-tier suppliers. The paper focuses…

Shahadat Hossain

This study builds a primary-data Scope 3 carbon and water footprint inventory for Bangladesh's ready-made garment (RMG) sector. It models how the EU Carbon Border Adjustment Mechanism (CBAM) exposes the sector's export competitiveness, quan…