GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Peer-reviewed🇪🇺 EuropeJournal2026#Scope 3DOI
Should Scope 3 Emissions be Assessed?
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…
npj Environmental Social Sciences2026#Scope 3DOI
Systematic bias in Scope 3 emissions accounting: evidence from firm-level supply networks
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…
🇨🇳 ChinaDatasetScience Data Bank2026#Scope 3DOI
Focal Firms' Entrepreneurial Spirit and Upstream Suppliers' Carbon Emissions: Evidence from China
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…
Peer-reviewed🌍 GlobalJournalIndonesian Journal of Sustainability Accounting and Management2026#Scope 3DOI
An Institutional-Technological Framework for Carbon Footprint Tracking in ASEAN Cross-Border Supply Chains
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…
Peer-reviewed🇪🇺 EuropeJournalJournal of Airport Management2026#Scope 3DOI
Meeting the challenge to reduce Scope 3 emissions: Aeroporti di Roma’s methodological approach and preliminary findings
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…
Preprint🌍 GlobalZenodo2026#Scope 3DOI
ANSWERING BUYER CARBON-DATA REQUESTS: A MINIMUM ACCOUNTING CONTOUR FOR SECOND-TIER EXPORTERS IN EMERGING ECONOMIES
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…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Scope 3DOI
A Challenge to Visualizing Supply Chain CO2 Emissions through Digital Technology
デジタル技術によるサプライチェーンCO<sub>2</sub>排出量「見える化」への挑戦
(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…
Peer-reviewed🌍 GlobalJournalInternational Journal of Global Business and Competitiveness2026#Scope 3DOI
A Primary-Data Scope 3 Carbon and Water Footprint Inventory of the Bangladesh Ready-Made Garment Sector: Modelling Export-Competitiveness Exposure Under the European Union Carbon Border Adjustment Mechanism
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…
Peer-reviewed🌍 GlobalJournalAccounting and Finance2026#Scope 3DOI
Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets
Hang Pham, Binh Bui, Carolyn Cordery
Using agency theory, this study analyzes 1,402 responses from the 2021 CDP climate survey to examine how firms pursuing Science-Based Targets engage suppliers for Scope 3 emissions data. Firms most often use information-symmetry strategies …
Peer-reviewedJournalSustainability Science2024#Scope 3DOI
Estimating scope 3 greenhouse gas emissions through the shareholder network of publicly traded firms
Mejia C.
This study proposes estimating hard-to-report Scope 3 GHG emissions using the shareholder network among publicly traded firms. It suggests indirect emissions can be inferred through capital relationships even where direct disclosure is scar…
🇺🇸 USAJournalRiver Publishers eBooks2026#Scope 3DOI
On-Site Traffic Management: EVs, Carpooling, and the Path to Lower Scope 3 Emissions
Shahid Naeem
This chapter offers facility managers a framework for tackling employee commuting, which can be up to 70% of total Scope 3 emissions. It quantifies three approaches—EV charging, carpooling programs, and smart dock scheduling—showing 28% pea…
Peer-reviewedJournalAfrican Vision and Eye Health2021#Scope 3DOI
Freight-related greenhouse gas emissions in the supply of spectacle and contact lenses
Pillay R.
This study estimates freight-related greenhouse gas emissions in the supply chains of spectacle and contact lenses. It quantifies logistics-driven emissions tied to product supply, highlighting the relevance of Scope 3 Category 4 (upstream …
Peer-reviewed🇪🇺 EuropeJournalJournal of Cleaner Production2025#Scope 3DOI
Methodology for estimating indirect emissions from Scope 3 and mitigation proposals applied in the neighborhood of Benicalap, Valencia (Spain)
Muñoz-Arango A.M.
This paper presents a methodology for estimating indirect (Scope 3-type) emissions and proposes mitigation measures at the neighborhood scale in Benicalap, Valencia, Spain. It demonstrates how supply-chain-derived emissions can be quantifie…
Peer-reviewed🇨🇳 ChinaJournalCarbon Footprints2026#Scope 3DOI
Multi-regional decomposition of direct and indirect carbon emissions in ASEAN
John Raphael C. Teng, Raymond R. Tan, Meng Li +1
This study assesses direct and indirect carbon emissions across nine ASEAN economies (2017–2023) using an environmentally extended MRIO framework with LMDI-based structural decomposition. Direct emissions rose 19.76% and indirect emissions …
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2022#Scope 3DOI
Case study research of green life cycle model for the evaluation and reduction of scope 3 emissions in food supply chains
Asif M.S.
A case study applying a green life-cycle model to evaluate and reduce Scope 3 emissions across food supply chains. It maps upstream emissions from farming, processing, logistics and retail, and proposes reduction levers, offering a practica…
Peer-reviewed🇪🇺 EuropeJournalInternational journal of research and innovation in social science2026#Scope 3DOI
From Compliance to Capability: Human Resource Management's Role in Operationalising Scope 3 Supply Chain due Diligence Standards
Samuel Alaba Omopintemi
The EU Corporate Sustainability Due Diligence Directive (2024/1760) turns supply chain accountability into enforceable law. Integrating Dynamic Capabilities Theory and the AMO model, this paper maps five HR sub-functions onto the due dilige…
Peer-reviewedCNJournalEnergy and Climate Management2025#Scope 3DOI
Tracking greenhouse gas emissions in Chinese value chains with an interprovincial input–output model
Gu A.
This study uses an interprovincial input–output model to track greenhouse gas emissions embedded across Chinese value chains. It reveals interregional emission transfers and indirect emissions tied to final demand, supporting Scope 3-style …
Peer-reviewedJournalRevista Meio Ambiente e Sustentabilidade2026#Scope 3DOI
Quantificação de emissões de gases de efeito estufa no setor de transportes: uma análise comparativa entre a norma ISO 14083 e o GHG protocol
Glaudson Mosqueira Bastos
This paper compares ISO 14083:2023 with the GHG Protocol for quantifying and reporting GHG emissions in transport supply chains. While the GHG Protocol offers a broad corporate carbon accounting framework, ISO 14083 provides operational spe…
Peer-reviewedConferenceSeg Technical Program Expanded Abstracts2022#Scope 3DOI
Mitigating Scope 3 emissions in Oil and Gas: An Updated Summary
Capello M.A.
An updated summary of approaches to mitigating Scope 3 emissions in the oil and gas sector, where value-chain emissions dominate the industry's climate footprint. It reviews reduction strategies and challenges, though no abstract is availab…
Peer-reviewed🇺🇸 USAJournalNEJM Catalyst2026#Scope 3DOI
Measuring the Carbon Footprint for Health Systems and Suppliers: A Collaborative Field Study by Providence and Becton Dickinson
Robert S. Kaplan, Maureen Mazurek, Elizabeth Schenk +3
A collaborative field study by Providence and Becton Dickinson examining practical carbon footprint measurement across a health system and its suppliers. It focuses on data collaboration and calculation processes for upstream Scope 3 emissi…