Responsibility for carbon emissions in supply chains: Actions to avoid double-counting and under-reporting.

ORCID

Abstract

To effectively quantify Greenhouse Gas (GHG) emissions and mitigate climate change, corporate carbon accounting approaches have been shaped by international organisations such as ISO and the GHG Protocol, and widely adopted by businesses. However, many studies raised concerns about the lack of comparability and limited accountability of many carbon disclosures. This paper addresses the practical challenges faced by businesses in GHG emissions reporting, such as double-counting and under-reporting, particularly in the supply chain emissions, Scope 3, context. Through a survey and semi-structured interviews with sustainability experts, this paper initiates a discussion for future GHG accounting. Consecutively, it proposes future directions for decision-makers as potential solution approaches, including standardised boundary and methodology, unified emission allocation scheme, strengthened supply chain cooperation, and government intervention. The paper also outlines a call for future research.

Publication Date

2026-06-02

Publication Title

Environmental Management

Volume

76

Issue

6

ISSN

0364-152X

Acceptance Date

2026-05-15

Deposit Date

2026-05-15

Embargo Period

2027-06-02

Funding

This work was funded by Innovate UK under a Knowledge Transfer Partnership programme (KTP No. 10063878).

Keywords

Corporate carbon accounting, Scope 3 emissions, Indirect emissions, Supply chain sustainability, Greenhouse gas

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This item is under embargo until 02 June 2027

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