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Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data.

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Title: Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data.
Authors: Wang, Zeyu1 (AUTHOR) zeyu.wang@rug.nl, Hubacek, Klaus1 (AUTHOR), Sun, Xin1 (AUTHOR), Ruzzenenti, Franco1 (AUTHOR)
Source: Corporate Social Responsibility & Environmental Management. Jul2026, Vol. 33 Issue 4, p5040-5056. 17p.
Subject Terms: *Carbon emissions, *Greenhouse gases, *Emission control, Accounting methods, Information technology, Access to information, Economic databases
Abstract: Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice. This review examines current Scope 3 accounting methods and data availability. Findings show accounting accuracy suffers from inconsistent methodologies and insufficient data transparency. Existing research has predominantly examined firms in the Energy and Information Technology sectors, with limited attention to Real Estate, Health Care, and Utilities. A lack of standardized system boundaries and assessment frameworks hinders comparability, while missing inter‐enterprise trade data leads to emissions underestimation. Additionally, supply chain network topology and production processes introduce double‐counting errors. Proposed solutions include firm‐level input–output tables, transparent accounting categorizations, and redistribution of emission responsibility via network reconstruction. The potential of advanced information technologies in improving data curation is also discussed. [ABSTRACT FROM AUTHOR]
Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data.
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  Data: <searchLink fieldCode="JN" term="%22Corporate+Social+Responsibility+%26+Environmental+Management%22">Corporate Social Responsibility & Environmental Management</searchLink>. Jul2026, Vol. 33 Issue 4, p5040-5056. 17p.
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  Data: *<searchLink fieldCode="DE" term="%22Carbon+emissions%22">Carbon emissions</searchLink><br />*<searchLink fieldCode="DE" term="%22Greenhouse+gases%22">Greenhouse gases</searchLink><br />*<searchLink fieldCode="DE" term="%22Emission+control%22">Emission control</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting+methods%22">Accounting methods</searchLink><br /><searchLink fieldCode="DE" term="%22Information+technology%22">Information technology</searchLink><br /><searchLink fieldCode="DE" term="%22Access+to+information%22">Access to information</searchLink><br /><searchLink fieldCode="DE" term="%22Economic+databases%22">Economic databases</searchLink>
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  Data: Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice. This review examines current Scope 3 accounting methods and data availability. Findings show accounting accuracy suffers from inconsistent methodologies and insufficient data transparency. Existing research has predominantly examined firms in the Energy and Information Technology sectors, with limited attention to Real Estate, Health Care, and Utilities. A lack of standardized system boundaries and assessment frameworks hinders comparability, while missing inter‐enterprise trade data leads to emissions underestimation. Additionally, supply chain network topology and production processes introduce double‐counting errors. Proposed solutions include firm‐level input–output tables, transparent accounting categorizations, and redistribution of emission responsibility via network reconstruction. The potential of advanced information technologies in improving data curation is also discussed. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
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  Data: <i>Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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      – Type: doi
        Value: 10.1002/csr.70429
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      – Code: eng
        Text: English
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        PageCount: 17
        StartPage: 5040
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      – SubjectFull: Carbon emissions
        Type: general
      – SubjectFull: Greenhouse gases
        Type: general
      – SubjectFull: Emission control
        Type: general
      – SubjectFull: Accounting methods
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      – SubjectFull: Information technology
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      – SubjectFull: Access to information
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      – SubjectFull: Economic databases
        Type: general
    Titles:
      – TitleFull: Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data.
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            NameFull: Hubacek, Klaus
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            NameFull: Sun, Xin
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            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
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