Search Results - subject:"scope 3 emissions"

Measuring greenhouse gas emissions : what are the costs and benefits?

Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 63 (2025) 3, pp. 1063-1105

Persistent link: https://www.econbiz.de/10015397779

Impact pathways : the hidden challenges of Scope 3 emissions measurement and management

Vieira, Leticia Canal; Longo, Mariolina; Mura, Matteo - In: International journal of operations & production management 44 (2024) 13, pp. 326-334

Persistent link: https://www.econbiz.de/10015199865

Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization : a systematic review and comprehensive research agenda

Hettler, Maximilian; Graf-Vlachy, Lorenz - In: Business strategy and the environment 33 (2024) 2, pp. 263-282

Persistent link: https://www.econbiz.de/10014467208

Impact pathways: the hidden challenges of Scope 3 emissions measurement and management

Vieira, Leticia Canal; Longo, Mariolina; Mura, Matteo - In: International Journal of Operations & Production Management 44 (2024) 13, pp. 326-334

ensuring accurate interpretation of the data and provokes discussion on focal companies’ role in managing Scope 3 emissions … 3 emissions in their value chains. Design/methodology/approach This pathway relies on the authors' qualitative research …Purpose This pathway discusses the need for further research into how focal companies measure and manage indirect Scope …

Persistent link: https://www.econbiz.de/10015346689

Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda

Hettler, Maximilian; Graf‐Vlachy, Lorenz - In: Business Strategy and the Environment 33 (2023) 2, pp. 263-282

Firms worldwide are currently investigating ways to decarbonize global supply chains. Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common activity for most firms. The current literature on corporate scope 3 reporting is highly fragmented and does not...

Persistent link: https://www.econbiz.de/10014525007

Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

Yasar, Alpaslan; Yalçın, Neriman - In: Cogent Business & Management 10 (2023) 3, pp. 1-18

Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...

Persistent link: https://www.econbiz.de/10014527724

Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies

Yasar, Alpaslan; Yalçın, Neriman - In: Cogent business & management 10 (2023) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10014505929