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Item type:Publication, Access status: with files , Potenziale digitaler Technologien im Scope 3-Carbon Accounting(GITO mbH Verlag für Industrielle Informationstechnik und Organisation, 2023); ; Climate change represents one of the greatest challenges for companies. In order to be able to define strategies for decarbonizing their own business activities, the calculation of greenhouse gas emissions is necessary. In particular, the collection of data along the upstream and downstream value chain (Scope 3) is currently a complex, resource-intensive and often inaccurate process. Accordingly, there is a growing need for innovative solutions to improve scope 3 carbon accounting. This paper shows how digital technologies can support scope 3 carbon accounting.Publicationtype: Journal Article223 217 - 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