GX & Decarbonization Research

(著者不明)

The FairTravel program has worked with India's IT industry since 2021 to cut corporate flying, a major Scope 3 emissions source. Using social-practice theory, it shifts mindset, behavior, and policy together, engaging EU clients on shared S…

Jeremiah Say

This dataset provides supply-chain GHG emission factors for 1,016 US commodities in kg CO2e per 2024 US dollar of purchaser price, compiled from EPA USEEIO data. The 290-fold spread across sectors (from 7.437 for landfill to 0.026 for insur…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GHG Protocol Scope 3 categories and accounting-process routes. It identifies potential relationships between evi…

Schmidt M.

This paper focuses on methodologies for determining corporate Scope 3 emissions, addressing challenges in measuring and reporting GHG emissions across supply chains. It likely discusses frameworks, data requirements, and sector-specific iss…

Ángela García‐Alaminos, Jorge Zafrilla, Marina Sánchez-Serrano +3

This chapter addresses the lack of standardized methods for Scope 3 emissions calculation by introducing a tiered hybrid model. Using a real case study of an academic event, it provides a structured approach for companies and consultants to…

Hughes, Hunter

This monograph argues that mandatory sustainability disclosure (CSRD, ISSB S2, etc.) compels firms to report value-chain emissions but does not automatically lead to physical reductions. Suppliers in developing countries face a 'Measurement…

Munkaila AD, Mustapha A, Saani AS

Using survey data from 328 firms in Ghana, this study examines how Scope 3 Emissions Tracking (S3ET) affects Circular Supply Chain Performance (CSCP). PLS-SEM results show S3ET positively impacts CSCP, partially mediated by Supplier Sustain…

C.C Hsieh, Nur Layli Rachmawati

This paper analyzes indirect material sourcing in semiconductor supply chains using a game-theoretic model with asymmetric recovery capabilities and endogenous recovery effort. It finds that intensified competition can shift sourcing toward…

Didem Göçmen

This study compares carbon management and sustainability performance of Schiphol, Heathrow, and Fraport airports (2023-2025) using document analysis. Scope 3 emissions increased across all three, offsetting reductions in Scope 1 and 2. Repo…

Sofia Wiik

This dissertation uses qualitative research with 16 companies to explore how Scope 3 emission targets are translated into practice, focusing on procurement managers' meaning-making, distributive justice, and navigating multiple versions of …

Shohei Tokito

This study develops a supply chain-based emissions accounting framework integrating upstream and downstream emissions. Using GLORIA data, it identifies China, US, India, Russia, and Japan as top emitters. Developed countries show rising dow…

Hiroyuki Yamada, Ken Hidaka

This study explains comparability challenges in Scope 3 Category 7 (employee commuting) emissions through a conceptual framework distinguishing counting from accounting. Analyzing public disclosures from 35 firms across seven economies, it …

Madrigal Cruz, Diego Alonso

Institutional GHG inventory of the Municipality of San Carlos, Costa Rica, for 2020–2025 under IPSASB SRS 1. Total emissions 175,051.07 tCO2e, with Scope 3 at 81.41%, dominated by landfill methane (75.79%). Prepared per ISO 14064-1 and GHG …

Madrigal Cruz, Diego Alonso

The Q-PROC toolkit provides a reproducible implementation and anonymised dataset for recovering physical quantities from municipal procurement records, applied to asphalt paving in Costa Rica. It implements seven rules to estimate Scope 3 C…

Madrigal Cruz, Diego Alonso

This paper proposes Q-PROC, a seven-rule method to reconstruct physical quantities from municipal procurement records, applied to 32,688 purchase-order lines in a Costa Rican municipality, yielding 10,368.22 tCO2e. It finds that item catalo…

S. Carattini, Hanwei Huang, Frank Pisch +1

Exploiting China's early-2000s world market integration, this paper provides empirical evidence on how trade affects pollution across Scope 1-3 channels. Combining satellite data with firm and coal power plant data, it shows exporting firms…

Shruti Gupta, Ajay Kumar, Mohit Yadav +1

This paper presents ICEC, a prototype system for monitoring and reporting department-level Scope 3 emissions in higher education institutions. It converts user-uploaded consumption data (electricity, diesel, LPG, water, waste) to CO2e using…

von Rosing M.

This material explains practical steps for companies to classify GHG emissions into Scope 1, 2, and 3, set reduction targets, and implement measures. It focuses on concrete reduction actions and implementation approaches to support corporat…

Boduen Wang

This paper proposes a novel accounting framework that links Scope 3 inventory reductions to actual emissions consequences, incorporating reachability and evidence constraints. It aims for more realistic and verifiable emissions reduction as…

Jiangquan He, Ting‐Chi Wen

This dataset provides province- and sector-level estimates of domestic production-based Scope 1 CO2 embodied in China's exports of digital-economy core industries for 2012-2016, 2019, and 2020. It includes interprovincial carbon flows, tran…