As the world grapples with the increasingly dire effects of climate change, companies are under more pressure than ever before to not just report on their environmental impact, but to actively work towards sustainability. Carbon accounting has emerged as a crucial aspect of this reporting, and the concept of Scope 3 emissions, introduced by the Greenhouse Gas Protocol a decade ago, is now a vital tool for assessing a company's environmental footprint. Focusing on 124 large Swedish companies that are aligned with the Science-based target initiative, this research aims to investigate the methods and data used to assess their Scope 3 emissions. Through a qualitative approach that includes content analysis of published sustainability reports and a comprehensive literature review. The findings of this study are illuminating, revealing a troubling lack of consistency and comparability in the data, methods, and numbers disclosed by the companies. This highlights the need for transparency, comparability, and sector-specific guidelines in sustainability reporting standards. Furthermore, the study calls for further research to evaluate the effectiveness of current Scope 3 data collection tools and explore the potential impact of emerging technologies on reducing emissions across a company's value chain. By shedding light on these crucial issues, this study offers valuable insights for policymakers, academics, and corporate actors alike.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-503995 |
| Date | January 2023 |
| Creators | Magnusson Rauf, Livia |
| Publisher | Uppsala universitet, Institutionen för geovetenskaper |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | Examensarbete vid Institutionen för geovetenskaper, 1650-6553 ; 2023/10 |
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