GX & Decarbonization Research

Nicolas Romero Diaz, Maximiliano Udenio, Wim Van Hyfte +1

This paper develops a network-based methodology to estimate firms' indirect Scope 3 emissions across supply chains, using monetary transaction data and Scope 1 & 2 emissions, and shows comparable results can be obtained using only transacti…

Débora Cristina Fanin

This paper analyzes GHG emissions reporting by IT services and software development firms in Brazil using CDP data and case studies. It highlights the complexity of Scope 3 emissions and finds that Brazilian companies lag behind global peer…

Thomas Fugger, Joseph Poligkeit, Christoph Herrmann

This paper develops sectoral decarbonization pathways (SDPs) for major automotive OEMs from 2020-2050, comparing current corporate targets against well-below 2°C and 1.5°C pathways. It finds that published OEM targets are insufficient in sc…

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This paper assesses the informativeness of Scope 3 emissions disclosures by listed companies in Australia and New Zealand from 2020 to 2023. It examines whether these disclosures provide decision-useful information for investors and identif…

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This paper empirically demonstrates that the threat of proposed Scope 3 disclosure requirements induces real changes in corporate decisions, such as supply chain emission reductions and business restructuring.

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This study empirically demonstrates that customer Scope 3 emissions disclosures are systematically associated with supplier emissions reductions, providing evidence for the role of disclosure in supply chain decarbonization.

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This paper proposes a novel multi-tier methodology for Scope 3 emissions accounting that addresses the limitations of traditional approaches by integrating secondary data and supply chain network analysis. The method enables more accurate e…

Kourosh Halat, S. Childe, Nick Golding +1

This paper focuses on double-counting and under-reporting in supply chain emissions, proposing methods for fair responsibility allocation. It offers practical actions to improve Scope 3 reporting accuracy.

Chuanbin Liang, Wenxin Zhang, Shichao Chen +2

This study analyzes the coupled water and carbon burden transfers in China's staple-crop supply chains, quantifying trade-driven responsibility shifts and regional inequality. It identifies sustainability options for reducing these burdens,…

Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi +3

This PRISMA-guided systematic review synthesises 49 SME-relevant studies on Scope 3 emissions, developing a theory-informed, practice-oriented framework. It identifies that SME engagement is driven by cascading buyer and regulatory pressure…

Shahadat H

This study constructs the first primary-data, scope-resolved carbon and water footprint inventory for Bangladesh's ready-made garment (RMG) sector using facility-level data from 32 factories. The sector-weighted mean cradle-to-gate global w…

Lingli Hou, Tomer Fishman, Stefano Merciai +8

This study quantifies embodied transboundary GHG emissions from over 700 Belt and Road Initiative projects. It reveals the supply-chain-wide emission footprint of massive infrastructure investments and identifies mitigation opportunities, p…

Saule Burkitbayeva, Emma Aisbett, Jill E. Hobbs +1

This paper addresses the urgency of harmonizing international GHG accounting methodologies for agriculture. It emphasizes farm-level measurement as foundational, proposing a conceptual framework to unify disparate standards across national …

Umayal Palaniappan (24091869), Neeraj Jain, Nachiappan Subramanian

This study conducts a longitudinal analysis of Indian firms to examine how supply chain climate policies influence focal firms' efforts to reduce scope 3 emissions. The findings highlight the effectiveness of such policies in an emerging ec…

Honglei Wang, Chen Lin, Kingsley Imandojemu +3

This study examines how the carbon footprint of bank loan portfolios affects bank stability, profitability, and cost efficiency using a panel of 33 countries from 2005-2018. It finds that carbon-intensive lending correlates with higher shor…

Daniel Helmig

This study analyzes survey data from 248 German manufacturers and finds that environmental standards implementation is negatively associated with managers' perceived capability to reduce supply chain emissions (β=−0.334, p<0.001). The autho…

Vivienne Reiner, Arunima Malik

This study applies a hybrid input-output life cycle assessment to measure scope-3 emissions and nature impacts in alignment with ISSB. Using a university case study, it finds indirect impacts account for 90% of total footprint. It argues fo…

Jiajun Du, Wei Wang, Ting Lou +1

This paper proposes a probabilistic framework for risk-informed embodied-carbon compliance of new construction buildings, integrating seismic risk and dynamic decarbonization-consistent limits. The framework allows for assessing whether bui…

Kim M.

This paper proposes a mobile-based approach to track Scope 3 emissions, aiming to improve data collection efficiency and visibility across supply chains. It demonstrates practicality through pilot studies or case examples.

Ruijing Luo, Qingge Geng, Chuan Shi +1

This paper proposes a multi-tier methodology for Scope 3 emissions accounting in complex supply chains. It provides a mathematical framework and presents empirical insights from China, demonstrating the method's applicability.