GX & Decarbonization Research

Aurel Stenzel, Israel Waichman

This paper discusses the importance of primary data sharing along supply chains for accurate Scope 3 emissions calculation. Current estimates rely on industry averages, which are imprecise. It identifies three main obstacles: legal/regulato…

Aleksandra Woszczek, Michael Child, Mika Luoranen +1

This study assesses GHG Protocol scope 3 categories and data sufficiency at LUT University, Finland. Findings show that most scope 3 emissions suffer from poor data accuracy, leading to over- or underestimation. The authors suggest universi…

Neus Escobar, E. Jorge Tizado, Erasmus K. H. J. zu Ermgassen +3

This paper integrates LCA with physical trade flow analysis to spatially explicitly estimate GHG emissions from Brazilian soy exports. Analyzing ~90,000 trade flows from 2010-2015, it reveals large variability in carbon footprints across so…

Matteo Lugano, Damiana Chinese, Marina Campolo +1

This study evaluates pre-treatment systems for recycling ladle slag in electric steelmaking using fuzzy AHP. The most complex configuration balances environmental and economic performance, achieving 80-120 tCO2eq/year savings while increasi…

Yujin Park, Junbeum Kim, Daeseung Kyung +1

This study constructs the 2017 Republic of Korea Environmentally Extended Input-Output Table (ROKEEIOT) to estimate Scope 1, 2, and 3 emissions by economic sector. Direct emissions are highest in electricity, steam, and water supply, but su…

Yuyun Wang, Paul Dargusch, Genia Hill

This case study analyzes Starbucks' carbon emissions by scope, revealing 2018 emissions of 16,706 thousand metric tons, with Scope 3 dominating. It examines the company's carbon management program, highlighting packaging material shifts, re…

Lin Pan, Junliang Wu, Yuhan Liang +2

This study traces interregional carbon transfers of textile and apparel industries across 21 South China cities using MRIO, structural decomposition, path, and ecological network analyses. Despite intensity reductions, consumption-based foo…

David Campos Vásquez, Mercedes del Río Merino, Paola Villoria Sáez

This dataset and Stata code enable replication of a fixed-effects panel analysis estimating the water-related Scope 3 carbon footprint of 12 public hospitals in Madrid (2016-2024). It compares three emission factors (Spanish, UK, and region…

López L.A.

This paper analyzes the value chain carbon footprint (including Scope 3) of investment funds in Spain, offering insights for green investors. It reveals the distribution and characteristics of funds' carbon footprints and provides implicati…

Xintao LI

This dissertation comprises three studies on supply chain emissions (Scope 1, 2, 3) reporting and management. Using CDP data, it shows that supplier engagement and climate governance improve Scope 3 disclosure quality. Survey data from 224 …

Zaid Thanawala

This paper focuses on Scope 3 emissions as a critical element for achieving net zero, reviewing supply-chain decarbonization strategies such as material efficiency, renewable energy transition, and circularity. It highlights challenges in m…

Deó de Urquía, Inés

Scope 3 accounts for over 80% of food sector emissions but faces data accuracy, transparency and verification challenges. Using Fuzzy-TISM and Fuzzy MICMAC, the authors model nine obstacles and identify complex supply chains and emission so…

Sebastian Steinmeier, Chantal Rietdorf, Michael Rentschler +2

A large share of industrial emissions arises from Scope 3 sources in supply chains. This paper develops a strategic framework that embeds decarbonization into procurement, validated through ten expert interviews with German OEMs and supplie…

Ellen Rejler Arvidson

This thesis evaluates the usability of supplier-specific product carbon footprint (PCF) data for Scope 3 reporting using PACT's usability model. A qualitative case study of a large Swedish company and two suppliers finds data mostly meets P…

Terryann Kirui, Fancy Cheptonui, Graca Opetsi +2

This study compares Scope 3 emissions measurement frameworks in global supply chains, focusing on the GHG Protocol and ISO 14064. Analyzing 156 manufacturing and retail organizations, it finds the GHG Protocol offers flexibility and categor…

Prachiti Dhamankar, Julia Kehoe, Elliott Schwab

A practical case study where Steelcase, an office furniture manufacturer, developed a Scope 3 emissions inventory and supplier engagement strategy for setting science-based targets. Focused on purchased goods, transportation, and waste, com…

Atif Saleem Butt, Mohammad Alghababsheh, Rahul Sindhwani +1

This multiple-case study of four buying and four supplying firms identifies six supplier-engagement strategies that help reduce Scope 3 emissions, including communication, trust-building, data use, feedback loops, and incentives. It offers …

Zaid Thanawala

Discusses how Life Cycle Assessment can improve Scope 3 emissions reporting by addressing data variability, boundary complexities, and lack of standardization. LCA helps identify emission hotspots, enhance transparency, and support strategi…

Angela Romano, Daniela Tocchi, Fiore Tinessa +2

This case study reconstructs a full year of freight transport for a small-medium retail cooperative in Campania, Italy, and calculates tank-to-wheel CO2 emissions using COPERT. Rather than limiting accounting to store premises, it quantifie…

Gianmarco Bressanelli, Giorgio Lombardi, Nicola Saccani

This paper proposes an allocation-based method to derive supplier-specific emission factors from organizational carbon footprints, reducing the cost and burden of detailed LCAs for Scope 3 accounting. Tested in the ceramic industry, the app…