Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Authors

Kourosh Halat, SWMAS Limited
Stephen Childe, UoP RU - Global Logistics and Supply Chain Management
Nick Golding, SWMAS Limited
John Summerscales, School of Engineering, Computing and Mathematics

ORCID

• Stephen Childe: 0000-0002-9476-4209
• John Summerscales: 0000-0002-3557-0404

Abstract

This paper addresses the challenges facing managers of Small-andMedium-Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and identifies dimensions of Scope 3 reliability.Utilising a series of in-depth case study analyses with SMEs in the south-west of England, UK, the paper fills a gap in supply chain sustainability research by identifying practical challenges. The findings show that SMEs encounter persistent difficulties in assessing emissions associated with purchased goods and services and downstream activities linked to the life cycle of products and services. Limited supplier data, reliance on estimation methods, boundary issues and risks of double-counting all hinder accuracy. Despite these limitations, emissions ‘hotspots’ can still be identified to target improvement activities, suggesting that a qualitative assessment approach may be more practical for SMEs than precise carbon accounting. While previous literature emphasises comprehensive carbon accounting, this paper reveals the gaps between theoretical frameworks and real-world constraints and practicalities. By examining the limitations of supplier data, estimation methods and double-counting risks, this research provides a nuanced perspective on the feasibility of emissions measurement for SMEs and a practical way forward.

DOI Link

10.1002/csr.70489

Publication Date

2023-02-22

Publication Title

Corporate Social Responsibility and Environmental Management

ISSN

1535-3958

Acceptance Date

2023-02-09

Deposit Date

2026-02-23

Funding

This work was supported by Innovate UK, KTP No. 10063878.

Keywords

carbon accounting, data quality, greenhouse gases, Scope 3 emissions, SME, supply chain sustainability

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

First Page

1

Last Page

1

Recommended Citation

Halat, K., Childe, S., Golding, N., & Summerscales, J. (2023) 'Scope 3 Carbon Emissions Assessment for Manufacturing SMEs', Corporate Social Responsibility and Environmental Management, , pp. 1-1. Available at: 10.1002/csr.70489