GX & Decarbonization Research

Zh.Ye. Nurbayev, D.N. Aubakirova

This paper analyzes the formation of a comprehensive sustainable development architecture at L.N. Gumilyov Eurasian National University in Kazakhstan, covering a climate policy for Scope 1-3 emissions, sustainable procurement aligned with I…

Matteo Coronese

This paper presents a methodology for attributing carbon emissions to capital owners, i.e., investors. It directly relates to the calculation of Scope 3 category 15 (financed emissions) for financial institutions, offering practical implica…

Umayal Palaniappan (24091869), Neeraj Jain, Nachiappan Subramanian

This study examines how supply chain climate policies (SCCP) affect Scope 3 emissions using panel data from 717 Indian firms (2015-2024). It finds that SCCP significantly reduce total, upstream, and downstream Scope 3 emissions. Moderating …

Wei Li, Tracey Dodd, Ralf Zurbruegg +1

This paper proposes a location-based framework for Scope 3 emissions disclosure in Australia's energy sector. Analyzing data from vertically integrated utilities, it shows that location-based estimates improve rigor compared to market-based…

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This paper identifies challenges in interorganizational comparability of reported Scope 3 Category 7 emissions. It analyzes inconsistencies arising from different calculation methods and data sources, offering recommendations for improvemen…

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This paper proposes a hybrid method for embodied carbon accounting in buildings, aiming to improve the accuracy of Scope 3 emissions calculations from material procurement to construction, overcoming limitations of existing approaches.

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This paper empirically demonstrates that disclosing supply chain (Scope 3) carbon emissions yields unexpected benefits for firms, such as improved supplier relationships and enhanced market valuation, compared to non-disclosers.

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This study analyzes the impact of climate disclosure mandates on supply chain carbon emissions, examining mechanisms through which transparency drives reduction.

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This paper examines how firms govern Scope 3 emissions, highlighting the complexity and challenges of managing supply chain decarbonization. It discusses strategies firms use to navigate these governance issues.

Shaker AH, Pathak P

This study analyzes India's vehicle scrappage policy from a lifecycle perspective, revealing structural conflicts: reduced durability, increased raw material demand, overlooked upstream emissions, and inadequate traceability. It characteriz…

Beadle A.D.

This paper presents BASF's approach to carbon emission reduction in agriculture, from enhancing transparency to integrating it into business models, targeting supply-chain-wide decarbonization and sustainability.

Marine Kohler, David Lowing

This paper proposes novel downstream allocation methods for Scope 3 emissions incorporating equity principles. It addresses limitations of traditional allocation approaches, offering fairer distribution of emissions across supply chain acto…

Vinodini K.J.

This paper maps the pathway to net-zero for global supply chains, examining how grid decarbonization impacts supply chain sustainability. While lacking abstract details, it likely provides a conceptual framework for aligning energy and supp…

Guillermo Llopis

This paper proposes a four-tier framework for including AI inference services (API subscriptions, enterprise chat tools, SaaS products) in Scope 3 Category 1 GHG inventories. It shows that current EEIO factors overestimate emissions by 10-4…

Ganeshkumar Vijayakumar

This paper proposes a 'Bio-Digital' framework for achieving net zero in the food packaging value chain. It integrates carbon-negative materials in the Physical Layer, biosensors for waste reduction in the Intelligence Layer, and Digital Pro…

Victoria Omeire, Okechukwu Okorie, Paul Mativenga +2

This study conducts a systematic literature review on Scope 3 emissions modeling in high-value manufacturing, revealing fragmentation among existing approaches (game theory, MRIO, simulation). It proposes a hybrid modeling framework integra…

Nicolas Romero Diaz, Maximiliano Udenio, Wim Van Hyfte +1

This paper develops a network-based methodology to estimate firms' indirect Scope 3 emissions across supply chains, using monetary transaction data and Scope 1 & 2 emissions, and shows comparable results can be obtained using only transacti…

Débora Cristina Fanin

This paper analyzes GHG emissions reporting by IT services and software development firms in Brazil using CDP data and case studies. It highlights the complexity of Scope 3 emissions and finds that Brazilian companies lag behind global peer…

Thomas Fugger, Joseph Poligkeit, Christoph Herrmann

This paper develops sectoral decarbonization pathways (SDPs) for major automotive OEMs from 2020-2050, comparing current corporate targets against well-below 2°C and 1.5°C pathways. It finds that published OEM targets are insufficient in sc…

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This paper assesses the informativeness of Scope 3 emissions disclosures by listed companies in Australia and New Zealand from 2020 to 2023. It examines whether these disclosures provide decision-useful information for investors and identif…