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Item type:Publication, Access status: without files , Corporate Purpose für eine nachhaltige Unternehmensführung(Nomos Verlagsgesellschaft, 2023); ; ; 24 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Access status: without files , Digital scope 3 carbon accounting. vision, challenges, and future direction(Rainer Hampp Verlag, 2021); ; ; ; Companies are increasingly under pressure to capture their emis- sions in order to meer external reduction requirements. Most emissions are not produced by the company itself, but by upstream and downstream activities of the value chain. The concept of Scope 3 Carbon Accounting (S3CA) is focusing on capturing Scope 3 emissions but lacks practical im- plementation. This paper provides a systematic literature review of existing challenges and outlines future directions. The challenges identified can be allocated to three main clusters, which correspond to the steps of S3CA: (1) definition of boundaries, (2) data collection and preparation, and (3) evaluation and interpretation. In partic- ular, we propose that the use of new digital technologies can support the reduction of existing challenges and thus the establishment of S3CA in practice.Publicationtype: Book Part241