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Complexity in measuring the higher education institution scope 3 emissions [PDF]
, 2023 The first step in addressing climate change is to measure carbon emissions derived from greenhouse gases (GHGs). The greenhouse gas protocol is widely accepted and implemented by organisations worldwide. This protocol categorises carbon emissions into three scopes: scope 1, scope 2, and scope 3.
Nayak, Amarnath A.
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The Conundrum of Scope 3 Emissions for Corporate Reporting
Regulators must urgently address scope 3 emissions measurement and disclosure in financial statements. Despite being the largest type of emissions, scope 3 has received little attention from firms, regulators, and researchers. The SEC’s proposal for standardized disclosure may enhance transparency, but adopting the GHG Protocol raises concerns about ...
Griffin, Paul, Y. Sun, Estelle
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Australia’s regulation of scope 3 emissions
The APPEA Journal, 2023Greenhouse gas (GHG) emissions occur throughout the value chain of petroleum developments, including scope 3 emissions, which occur because of activities related to a development but not controlled or owned by that facility’s business. Scope 3 emissions are created predominately by using hydrocarbon products produced by Australia’s petroleum industry ...
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Scope 3 Emissions and Their Impact on Green Portfolios
2022The aim of this paper is to study the performance of carbon-based portfolios when all emissions scopes are accounted for. We formalize low-carbon portfolio strategies by integrating a carbon intensity penalty to a constrained mean-variance optimization framework.
THEOPHILE ANQUETIN +3 more
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Scope 3 emissions reporting and virtue signaling
Oil Information Technology Journal, 2021Editor Neil McNaughton tries to unpick corporate "net zero" pledges to conclude that the three scopes confuse GHG reporting and can lead to double counting. The GHG protocol is an invitation to "creative" GHG accounting.
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Are Sustainable Supply Chains Managing Scope 3 Emissions? A Systematic Literature Review
SustainabilityThe sustainable supply chain management (SSCM) literature does not directly address Scope 3 emissions despite their role as primary drivers of greenhouse gas emissions.
Maria Elisabeth Teixeira Pereira +2 more
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Measuring and Allocating Scope 3 GHG Emissions
2020Climate change due to increasing carbon dioxide is one of the biggest challenges in the present century. Ameliorating the effect of industry and freight transport sectors is one of the European commission’s priorities, which has set out ambitious targets by 2050.
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Making Things (That Don’t Exist) Count: A Study of Scope 4 Emissions Accounting Claims
Accounting, Auditing and Accountability JournalPurposeAvoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have
Anna Young-Ferris +2 more
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A Network Approach to Scope 3 Emissions
<div> We develop a network-based methodology to estimate firms’ indirect greenhouse gas emissions across upstream and downstream value chain tiers. The model initially requires monetary transaction data and suppliers’ and clients’ Scope 1 and 2 emissions, </div> <div> but we show that comparable results are obtained using ...Nicolas Romero Diaz +3 more
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Constructing Distance to Scope 3 Emission Targets
2023This study examines procurement managers as active meaning-makers who devise coping strategies and supplier interaction strategies based on their interpretations of GHG emission reduction targets. Our analysis through the lens of symbolic interactionism offers new insights into the complexity of how Scope 3 emission targets travel across a supply ...
Wiik, Sofia +2 more
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