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Digital scope 3 carbon accounting. vision, challenges, and future direction
Publikationstyp
Book Part
Date Issued
2021
Sprache
English
Author(s)
Institut
First published in
Number in series
9
Start Page
41
End Page
56
Citation
in: Digitalisierung im Kontext von Nachhaltigkeit und Klimawandel: 41-56 (2021)
Publisher DOI
Publisher
Rainer Hampp Verlag
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.
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.
DDC Class
600: Technik