{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,1]],"date-time":"2026-04-01T07:32:15Z","timestamp":1775028735140,"version":"3.50.1"},"reference-count":88,"publisher":"MDPI AG","issue":"13","license":[{"start":{"date-parts":[[2025,7,2]],"date-time":"2025-07-02T00:00:00Z","timestamp":1751414400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100004263","name":"Research Foundation of the State of Grande do Sul (FAPERGS-Brazil)","doi-asserted-by":"publisher","award":["21\/2551-0002168-3"],"award-info":[{"award-number":["21\/2551-0002168-3"]}],"id":[{"id":"10.13039\/501100004263","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100004263","name":"Research Foundation of the State of Grande do Sul (FAPERGS-Brazil)","doi-asserted-by":"publisher","award":["312395\/2022-1"],"award-info":[{"award-number":["312395\/2022-1"]}],"id":[{"id":"10.13039\/501100004263","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100003593","name":"National Council for Scientific and Technological Development (CNPq-Brazil)","doi-asserted-by":"publisher","award":["21\/2551-0002168-3"],"award-info":[{"award-number":["21\/2551-0002168-3"]}],"id":[{"id":"10.13039\/501100003593","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100003593","name":"National Council for Scientific and Technological Development (CNPq-Brazil)","doi-asserted-by":"publisher","award":["312395\/2022-1"],"award-info":[{"award-number":["312395\/2022-1"]}],"id":[{"id":"10.13039\/501100003593","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>The sustainable supply chain management (SSCM) literature does not directly address Scope 3 emissions despite their role as primary drivers of greenhouse gas emissions. This study aims to provide an overview of the main themes through which the SSCM literature has considered Scope 3 emissions and identify further avenues for research. A systematic literature review (SLR) was conducted. Scopus and Web of Science were the databases considered. Sixty-one papers were included in the analysis. Most papers focus on assessing and estimating Scope 3 emissions, followed by papers that discuss the reporting of Scope 3 emissions. These papers shed light on how firms may not report Scope 3 emissions if the information is negative to improve investors\u2019 perception of the firm. The last group of papers discusses practices and strategies to manage Scope 3 emissions. The main challenge identified in establishing strategies to manage Scope 3 emissions is engagement with stakeholders, as, generally, only one or two tiers of the value chain cooperate. This study is the first to organize the literature on Scope 3 emissions under the lens of SSCM. If supply chains are to become more sustainable, focal enterprise coordination must be effective and leverage practices such as Scope 3 emissions metrics and measurement, data sharing, and green product development for all stakeholders.<\/jats:p>","DOI":"10.3390\/su17136066","type":"journal-article","created":{"date-parts":[[2025,7,2]],"date-time":"2025-07-02T07:55:43Z","timestamp":1751442943000},"page":"6066","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":6,"title":["Are Sustainable Supply Chains Managing Scope 3 Emissions? A Systematic Literature Review"],"prefix":"10.3390","volume":"17","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8319-3690","authenticated-orcid":false,"given":"Miriam","family":"Borchardt","sequence":"first","affiliation":[{"name":"Department of Production Engineering, Polytechnic School, Vale do Rio dos Sinos University (UNISINOS), S\u00e3o Leopoldo 93022-750, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0539-2851","authenticated-orcid":false,"given":"Giancarlo","family":"Pereira","sequence":"additional","affiliation":[{"name":"Department of Production Engineering, Paulista University (UNIP), S\u00e3o Paulo 04026-002, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3480-2653","authenticated-orcid":false,"given":"Gabriel","family":"Milan","sequence":"additional","affiliation":[{"name":"Department of Production Engineering, Polytechnic School, Vale do Rio dos Sinos University (UNISINOS), S\u00e3o Leopoldo 93022-750, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8997-1249","authenticated-orcid":false,"given":"Elisabeth","family":"Pereira","sequence":"additional","affiliation":[{"name":"Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6647-3914","authenticated-orcid":false,"given":"Leandro","family":"Lima","sequence":"additional","affiliation":[{"name":"Department of Production Engineering, Polytechnic School, Vale do Rio dos Sinos University (UNISINOS), S\u00e3o Leopoldo 93022-750, Brazil"}]},{"given":"Renata","family":"Bianchi","sequence":"additional","affiliation":[{"name":"Department of Production Engineering, Polytechnic School, Vale do Rio dos Sinos University (UNISINOS), S\u00e3o Leopoldo 93022-750, Brazil"}]},{"given":"Annibal","family":"Scavarda do Carmo","sequence":"additional","affiliation":[{"name":"Department of Production Engineering, Fluminense Federal University, Niter\u00f3i 24210-201, Brazil"}]}],"member":"1968","published-online":{"date-parts":[[2025,7,2]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"383","DOI":"10.1108\/JMTM-05-2023-0162","article-title":"Suppliers\u2019 GHG mitigation strategies (Scope 3): The case of a steelmaking company","volume":"35","author":"Alves","year":"2024","journal-title":"J. Manuf. Technol. Manag."},{"key":"ref_2","unstructured":"WRI, and WBCSD (2024, February 12). Corporate Value Chain (Scope 3) Accounting and Reporting Standard. Available online: https:\/\/ghgprotocol.org\/corporate-value-chain-scope-3-standard."},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"1409","DOI":"10.1007\/s11625-023-01460-8","article-title":"Estimating scope 3 greenhouse gas emissions through the shareholder network of publicly traded firms","volume":"19","author":"Mejia","year":"2024","journal-title":"Sustain. Sci."},{"key":"ref_4","doi-asserted-by":"crossref","first-page":"1632","DOI":"10.1002\/bse.2392","article-title":"Sustainable supply chain management and partner engagement to manage climate change information","volume":"28","author":"Dahlmann","year":"2019","journal-title":"Bus. Strateg. Environ."},{"key":"ref_5","doi-asserted-by":"crossref","unstructured":"Jurburg, D., L\u00f3pez, A., Carli, I., Chong, M., De Oliveira, L.K., Dablanc, L., Tanco, M., and De Sousa, P.R. (2023). Understanding the Challenges Facing Decarbonization in the E-Commerce Logistics Sector in Latin America. Sustainability, 15.","DOI":"10.3390\/su152215718"},{"key":"ref_6","doi-asserted-by":"crossref","first-page":"263","DOI":"10.1002\/bse.3486","article-title":"Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda","volume":"33","author":"Hettler","year":"2024","journal-title":"Bus. Strateg. Environ."},{"key":"ref_7","unstructured":"NIKE (2023). Moving Together Fy23 Nike, Inc. Impact Report, NIKE."},{"key":"ref_8","unstructured":"(2024, October 25). JBS Sustainability Report 2023. Available online: https:\/\/jbsesg.com\/docs\/JBS_Sustainability_Report_2023.pdf."},{"key":"ref_9","unstructured":"Google (2023). Google Environmental Report 2023, Google."},{"key":"ref_10","doi-asserted-by":"crossref","first-page":"132279","DOI":"10.1016\/j.jclepro.2022.132279","article-title":"The status of corporate greenhouse gas emissions reporting in the food sector: An evaluation of food and beverage manufacturers","volume":"361","author":"Hansen","year":"2022","journal-title":"J. Clean. Prod."},{"key":"ref_11","doi-asserted-by":"crossref","first-page":"1248","DOI":"10.1007\/s11367-023-02203-8","article-title":"Principles for accurate GHG inventories and options for market-based accounting","volume":"28","author":"Brander","year":"2023","journal-title":"Int. J. Life Cycle Assess."},{"key":"ref_12","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1108\/IJSHE-04-2022-0121","article-title":"Quantifying universities\u2019 direct and indirect carbon emissions\u2014The case of Delft University of Technology","volume":"24","author":"Herth","year":"2022","journal-title":"Int. J. Sustain. High. Educ."},{"key":"ref_13","first-page":"100026","article-title":"How circular economy can reduce scope 3 carbon footprints: Lessons learned from FIFA world cup Qatar 2022","volume":"2","author":"Wakjira","year":"2023","journal-title":"Circ. Econ."},{"key":"ref_14","doi-asserted-by":"crossref","first-page":"107918","DOI":"10.1016\/j.ecolecon.2023.107918","article-title":"Are SRI funds financing carbon emissions? An input-output life cycle assessment of investment funds","volume":"212","author":"Popescu","year":"2023","journal-title":"Ecol. Econ."},{"key":"ref_15","doi-asserted-by":"crossref","first-page":"105951","DOI":"10.1016\/j.econmod.2022.105951","article-title":"Scopes of carbon emissions and their impact on green portfolios","volume":"115","author":"Anquetin","year":"2022","journal-title":"Econ. Model."},{"key":"ref_16","doi-asserted-by":"crossref","first-page":"3143","DOI":"10.1111\/poms.13421","article-title":"Supply Chain Carbon Footprinting and Climate Change Disclosures of Global Firms","volume":"30","author":"Blanco","year":"2021","journal-title":"Prod. Oper. Manag."},{"key":"ref_17","doi-asserted-by":"crossref","first-page":"941","DOI":"10.1016\/j.jclepro.2018.03.003","article-title":"Can the implications of the GHG Protocol\u2019s scope 3 standard be realized?","volume":"185","author":"Patchell","year":"2018","journal-title":"J. Clean. Prod."},{"key":"ref_18","doi-asserted-by":"crossref","first-page":"755","DOI":"10.1108\/IJLM-03-2023-0085","article-title":"Sustainable green logistics and remanufacturing: A bibliometric analysis and future research directions","volume":"35","author":"Nikseresht","year":"2023","journal-title":"Int. J. Logist. Manag."},{"key":"ref_19","doi-asserted-by":"crossref","first-page":"108073","DOI":"10.1016\/j.ijpe.2021.108073","article-title":"An assessment of factors contributing to firms\u2019 carbon footprint reduction efforts","volume":"235","author":"Mahapatra","year":"2021","journal-title":"Int. J. Prod. Econ."},{"key":"ref_20","doi-asserted-by":"crossref","first-page":"503","DOI":"10.1002\/bse.2383","article-title":"Arcs of carbon awareness in the value chain and their antecedents","volume":"29","author":"Isil","year":"2020","journal-title":"Bus. Strateg. Environ."},{"key":"ref_21","doi-asserted-by":"crossref","first-page":"926","DOI":"10.1108\/MEQ-03-2022-0051","article-title":"Risks of data-driven technologies in sustainable supply chain management","volume":"34","author":"Sezer","year":"2023","journal-title":"Manag. Environ. Qual."},{"key":"ref_22","doi-asserted-by":"crossref","first-page":"1091","DOI":"10.1108\/IJOPM-05-2017-0260","article-title":"The thematic landscape of literature in sustainable supply chain management (SSCM): A review of the principal facets in SSCM development","volume":"38","author":"Roy","year":"2018","journal-title":"Int. J. Oper. Prod. Manag."},{"key":"ref_23","doi-asserted-by":"crossref","first-page":"75","DOI":"10.1016\/j.techfore.2006.04.003","article-title":"The relationship between entrepreneurship and unemployment: Is Portugal an outlier?","volume":"74","author":"Baptista","year":"2007","journal-title":"Technol. Forecast. Soc. Change"},{"key":"ref_24","doi-asserted-by":"crossref","unstructured":"Teuteberg, F., and Wittstruck, D. (2020). Betriebliches Umwelt- und Nachhaltigkeitsmanagement: A Systematic Review of Sustainable Supply Chain Management. Multikonferenz Wirtschaftsinformatik 2010, Universit\u00e4tsverlag G\u00f6ttingen.","DOI":"10.17875\/gup2010-1561"},{"key":"ref_25","doi-asserted-by":"crossref","first-page":"326","DOI":"10.1108\/IJOPM-01-2024-0049","article-title":"Impact pathways: The hidden challenges of Scope 3 emissions measurement and management","volume":"44","author":"Vieira","year":"2024","journal-title":"Int. J. Oper. Prod. Manag."},{"key":"ref_26","doi-asserted-by":"crossref","first-page":"138961","DOI":"10.1016\/j.jclepro.2023.138961","article-title":"Mapping the intellectual foundation of low-carbon supply chains: A theory-based literature review on buyer-supplier relationships","volume":"425","author":"Steiner","year":"2023","journal-title":"J. Clean. Prod."},{"key":"ref_27","doi-asserted-by":"crossref","unstructured":"Yi, W., Liang, H., and Yang, Z. (2025). The Choice of Carbon Labels and the Impact of Ambiguity Under Market Differences Based on a Game Framework. Sustainability, 17.","DOI":"10.3390\/su17083477"},{"key":"ref_28","doi-asserted-by":"crossref","unstructured":"Spaniol, M.J., Danilova-jensen, E., Nielsen, M., Rosdahl, C.G., and Schmidt, C.J. (2024). Defining Greenwashing: A Concept Analysis. Sustainability, 16.","DOI":"10.3390\/su16209055"},{"key":"ref_29","doi-asserted-by":"crossref","unstructured":"Gao, Y., and Chen, Y. (2024). Watchdogs or Enablers? Analyzing the Role of Analysts in ESG Greenwashing in China. Sustainability, 16.","DOI":"10.3390\/su16114339"},{"key":"ref_30","doi-asserted-by":"crossref","first-page":"1050","DOI":"10.1002\/csr.2253","article-title":"Case study research of green life cycle model for the evaluation and reduction of scope 3 emissions in food supply chains","volume":"29","author":"Asif","year":"2022","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_31","doi-asserted-by":"crossref","first-page":"1822","DOI":"10.1002\/csr.2160","article-title":"Best of the world or better for the world? A systematic literature review on benefit corporations and certified B corporations contribution to sustainable development","volume":"28","author":"Kirst","year":"2021","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_32","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1111\/1467-8551.00375","article-title":"Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review","volume":"14","author":"Tranfield","year":"2003","journal-title":"Br. J. Manag."},{"key":"ref_33","unstructured":"Prisma (2024, July 12). PRISMA 2020. PRISMA for Scoping Reviews (PRISMA-ScR). Available online: https:\/\/www.prisma-statement.org\/scoping."},{"key":"ref_34","doi-asserted-by":"crossref","first-page":"n71","DOI":"10.1136\/bmj.n71","article-title":"The PRISMA 2020 statement: An updated guideline for reporting systematic reviews","volume":"372","author":"Page","year":"2021","journal-title":"BMJ"},{"key":"ref_35","doi-asserted-by":"crossref","first-page":"193","DOI":"10.3926\/ic.2426","article-title":"A systematic literature review: ESG criteria implementation in the insurance industry","volume":"20","author":"Marti","year":"2024","journal-title":"Intang. Cap."},{"key":"ref_36","doi-asserted-by":"crossref","first-page":"230583","DOI":"10.4491\/eer.2023.583","article-title":"Characterization of the life cycle carbon footprint of the automobile industry in the Republic of Korea by environmentally extended input-output model","volume":"29","author":"Park","year":"2024","journal-title":"Environ. Eng. Res."},{"key":"ref_37","doi-asserted-by":"crossref","first-page":"351","DOI":"10.1108\/SCM-06-2023-0320","article-title":"The relationship between information processing capabilities, Net-Zero capability and supply chain performance","volume":"29","author":"Balci","year":"2024","journal-title":"Supply Chain Manag."},{"key":"ref_38","doi-asserted-by":"crossref","first-page":"140487","DOI":"10.1016\/j.jclepro.2023.140487","article-title":"Identifying critical transmission sectors by a new approach: Intermediate-based accounting","volume":"435","author":"Tokito","year":"2024","journal-title":"J. Clean. Prod."},{"key":"ref_39","first-page":"1","article-title":"Input\u2013output analysis as guidance for the Brazilian textile supply chain","volume":"26","author":"Giacomin","year":"2024","journal-title":"Environ. Dev. Sustain."},{"key":"ref_40","doi-asserted-by":"crossref","first-page":"123392","DOI":"10.1016\/j.envpol.2024.123392","article-title":"Navigating Sustainability through Greenhouse Gas Emission Inventory: ESG Practices and Energy Shift in Bangladesh\u2019s Textile and Readymade Garment Industries","volume":"345","author":"Biswas","year":"2024","journal-title":"Environ. Pollut."},{"key":"ref_41","doi-asserted-by":"crossref","first-page":"1757","DOI":"10.1108\/IJOPM-09-2022-0622","article-title":"Navigating the \u201cperforming-organizing\u201d paradox: Tensions between supply chain transparency, coordination, and scope 3 GHG emissions performance","volume":"43","author":"Dahlmann","year":"2023","journal-title":"Int. J. Oper. Prod. Manag."},{"key":"ref_42","doi-asserted-by":"crossref","unstructured":"Martinuzzi, A., Hametner, M., Windsperger, A., and Brunnhuber, N. (2023). A Framework for Assessing the Climate Impacts of Research and Innovation Projects and Programmes. Sustainability, 15.","DOI":"10.3390\/su152416600"},{"key":"ref_43","doi-asserted-by":"crossref","first-page":"101190","DOI":"10.1016\/j.jfs.2023.101190","article-title":"Climate risks and financial stability: Evidence from the European financial system","volume":"69","author":"Chabot","year":"2023","journal-title":"J. Financ. Stab."},{"key":"ref_44","doi-asserted-by":"crossref","first-page":"628","DOI":"10.32479\/ijeep.14895","article-title":"Carbon Emission Disclosure and Financial Performance of Quoted Nigerian Financial Services Companies","volume":"13","author":"Emmanuel","year":"2023","journal-title":"Int. J. Energy Econ. Policy"},{"key":"ref_45","doi-asserted-by":"crossref","first-page":"592","DOI":"10.1108\/SBR-11-2021-0224","article-title":"The power of critical mass to make a difference: How gender diversity in board affect US corporate carbon performance","volume":"18","author":"Toukabri","year":"2023","journal-title":"Soc. Bus. Rev."},{"key":"ref_46","doi-asserted-by":"crossref","first-page":"132850","DOI":"10.1016\/j.jclepro.2022.132850","article-title":"Carbon management strategy effects on the disclosure and efficiency of carbon emissions: A study of Colombian companies\u2019 context and inherent characteristics","volume":"365","author":"Gambetta","year":"2022","journal-title":"J. Clean. Prod."},{"key":"ref_47","doi-asserted-by":"crossref","first-page":"56484","DOI":"10.1007\/s11356-023-26081-7","article-title":"The driving factors of corporate carbon emissions: An application of the LASSO model with survey data","volume":"30","author":"Xia","year":"2023","journal-title":"Environ. Sci. Pollut. Res."},{"key":"ref_48","doi-asserted-by":"crossref","first-page":"139126","DOI":"10.1016\/j.jclepro.2023.139126","article-title":"No-one left behind: An open access approach to estimating the carbon footprint of a Danish clothing company","volume":"426","author":"Stridsland","year":"2023","journal-title":"J. Clean. Prod."},{"key":"ref_49","doi-asserted-by":"crossref","first-page":"kgad009","DOI":"10.1093\/oxfclm\/kgad009","article-title":"The unusual suspects: Are well-meaning environmental stakeholders and institutions undercutting the contributions that companies can make to fighting climate change?","volume":"3","author":"Ballentine","year":"2023","journal-title":"Oxford Open Clim. Change"},{"key":"ref_50","doi-asserted-by":"crossref","first-page":"58","DOI":"10.1080\/0015198X.2022.2129946","article-title":"Supply Chain Climate Exposure","volume":"79","author":"Hall","year":"2023","journal-title":"Financ. Anal. J."},{"key":"ref_51","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/j.envsci.2023.03.006","article-title":"Targeting 1.5 degrees with the global carbon footprint of the Australian Capital Territory","volume":"144","author":"Goodwin","year":"2022","journal-title":"Environ. Sci. Policy"},{"key":"ref_52","doi-asserted-by":"crossref","first-page":"868","DOI":"10.1080\/20430795.2021.1904774","article-title":"Climate transition risk in New Zealand equities","volume":"13","author":"Kennett","year":"2023","journal-title":"J. Sustain. Financ. Invest."},{"key":"ref_53","doi-asserted-by":"crossref","first-page":"2275849","DOI":"10.1080\/23311975.2023.2275849","article-title":"Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies","volume":"10","author":"Yasar","year":"2023","journal-title":"Cogent Bus. Manag."},{"key":"ref_54","doi-asserted-by":"crossref","first-page":"350","DOI":"10.1111\/jiec.13008","article-title":"Corporate carbon performance data: Quo vadis?","volume":"26","author":"Busch","year":"2022","journal-title":"J. Ind. Ecol."},{"key":"ref_55","doi-asserted-by":"crossref","first-page":"106816","DOI":"10.1016\/j.eiar.2022.106816","article-title":"Reducing carbon emissions in aquaculture: Using Carbon Disclosures to identify unbalanced mitigation strategies","volume":"96","author":"Hammer","year":"2022","journal-title":"Environ. Impact Assess. Rev."},{"key":"ref_56","doi-asserted-by":"crossref","first-page":"131783","DOI":"10.1016\/j.jclepro.2022.131783","article-title":"Measuring a university\u2019s environmental performance: A standardized proposal for carbon footprint assessment","volume":"357","author":"Gilles","year":"2022","journal-title":"J. Clean. Prod."},{"key":"ref_57","doi-asserted-by":"crossref","first-page":"1218","DOI":"10.1002\/ceat.202200181","article-title":"Determining the Scope 3 Emissions of Companies","volume":"45","author":"Schmidt","year":"2022","journal-title":"Chem. Eng. Technol."},{"key":"ref_58","doi-asserted-by":"crossref","unstructured":"Reavis, M., Ahlen, J., Rudek, J., and Naithani, K. (2022). Evaluating Greenhouse Gas Emissions and Climate Mitigation Goals of the Global Food and Beverage Sector. Front. Sustain. Food Syst., 5.","DOI":"10.3389\/fsufs.2021.789499"},{"key":"ref_59","doi-asserted-by":"crossref","first-page":"034027","DOI":"10.1088\/1748-9326\/ac52c7","article-title":"Improved sustainability assessment of the G20\u2019s supply chains of materials, fuels, and food","volume":"17","author":"Cabernard","year":"2022","journal-title":"Environ. Res. Lett."},{"key":"ref_60","doi-asserted-by":"crossref","first-page":"2107","DOI":"10.1021\/acs.est.1c05451","article-title":"High-Resolution Environmentally Extended Input-Output Model to Assess the Greenhouse Gas Impact of Electronics in South Korea","volume":"56","author":"Yang","year":"2022","journal-title":"Environ. Sci. Technol."},{"key":"ref_61","doi-asserted-by":"crossref","first-page":"472","DOI":"10.1111\/jbl.12299","article-title":"A legitimacy theory perspective on Scope 3 freight transportation emissions","volume":"43","author":"Ellram","year":"2022","journal-title":"J. Bus. Logist."},{"key":"ref_62","doi-asserted-by":"crossref","first-page":"128","DOI":"10.1080\/09669582.2021.1924181","article-title":"Assessing the carbon footprint of tourism businesses using environmentally extended input-output analysis","volume":"30","author":"Demeter","year":"2021","journal-title":"J. Sustain. Tour."},{"key":"ref_63","doi-asserted-by":"crossref","first-page":"100002","DOI":"10.1016\/j.clpl.2021.100002","article-title":"Supply chains (Scope 3) toward sustainable food systems: An analysis of food & beverage processing corporate greenhouse gas emissions disclosure","volume":"1","author":"Schulman","year":"2021","journal-title":"Clean. Prod. Lett."},{"key":"ref_64","doi-asserted-by":"crossref","unstructured":"Giesekam, J., Norman, J., Garvey, A., and Betts-davies, S. (2021). Science-Based Targets: On Target ?. Sustainability, 13.","DOI":"10.3390\/su13041657"},{"key":"ref_65","doi-asserted-by":"crossref","first-page":"126128","DOI":"10.1016\/j.jclepro.2021.126128","article-title":"Managing sustainability using financial accounting data: The value of input-output analysis","volume":"293","author":"Malik","year":"2021","journal-title":"J. Clean. Prod."},{"key":"ref_66","doi-asserted-by":"crossref","first-page":"105167","DOI":"10.1016\/j.resconrec.2020.105167","article-title":"Global and local carbon footprints of city of Hong Kong and Macao from 2000 to 2015","volume":"164","author":"Dou","year":"2021","journal-title":"Resour. Conserv. Recycl."},{"key":"ref_67","doi-asserted-by":"crossref","first-page":"735","DOI":"10.1111\/jiec.13063","article-title":"Three-scope carbon emission inventories of global cities","volume":"25","author":"Wiedmann","year":"2021","journal-title":"J. Ind. Ecol."},{"key":"ref_68","doi-asserted-by":"crossref","first-page":"119551","DOI":"10.1016\/j.jclepro.2019.119551","article-title":"Carbon footprint of public agencies: The case of Brazilian prosecution service","volume":"251","author":"Andrade","year":"2020","journal-title":"J. Clean. Prod."},{"key":"ref_69","doi-asserted-by":"crossref","first-page":"190","DOI":"10.1016\/j.resconrec.2019.02.016","article-title":"The flow of embodied carbon through the economies of China, the European Union, and the United States","volume":"145","author":"He","year":"2019","journal-title":"Resour. Conserv. Recycl."},{"key":"ref_70","doi-asserted-by":"crossref","first-page":"143","DOI":"10.1016\/j.buildenv.2018.09.049","article-title":"The Environmental Footprint of the end-of-life phase of a dam through a hybrid-MRIO analysis","volume":"146","author":"Martinez","year":"2018","journal-title":"Build. Environ."},{"key":"ref_71","doi-asserted-by":"crossref","first-page":"361","DOI":"10.1016\/j.rser.2018.09.018","article-title":"Carbon footprint calculation in telecommunications companies\u2014The importance and relevance of scope 3 greenhouse gases emissions","volume":"98","author":"Tompa","year":"2018","journal-title":"Renew. Sustain. Energy Rev."},{"key":"ref_72","doi-asserted-by":"crossref","first-page":"104013","DOI":"10.1088\/1748-9326\/aae19a","article-title":"The growing importance of scope 3 greenhouse gas emissions from industry","volume":"13","author":"Hertwich","year":"2018","journal-title":"Environ. Res. Lett."},{"key":"ref_73","doi-asserted-by":"crossref","first-page":"212","DOI":"10.1016\/j.jclepro.2016.11.108","article-title":"Structural analysis of embodied greenhouse gas emissions from key urban materials: A case study of Xiamen City, China","volume":"163","author":"Meng","year":"2017","journal-title":"J. Clean. Prod."},{"key":"ref_74","doi-asserted-by":"crossref","first-page":"1189","DOI":"10.1016\/j.jclepro.2016.06.132","article-title":"The state of supply chain carbon footprinting: Analysis of CDP disclosures by US firms","volume":"135","author":"Blanco","year":"2016","journal-title":"J. Clean. Prod."},{"key":"ref_75","doi-asserted-by":"crossref","first-page":"188","DOI":"10.1016\/j.buildenv.2016.05.018","article-title":"Hybrid input-output analysis for life-cycle energy consumption and carbon emissions of China\u2019s building sector","volume":"104","author":"Zhang","year":"2016","journal-title":"Build. Environ."},{"key":"ref_76","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1080\/17583004.2016.1151503","article-title":"Flying along the supply chain: Accounting for emissions from student air travel in the higher education sector","volume":"6","author":"Davies","year":"2015","journal-title":"Carbon Manag."},{"key":"ref_77","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/j.spc.2015.05.005","article-title":"A global, scope-based carbon footprint modeling for effective carbon reduction policies: Lessons from the Turkish manufacturing","volume":"1","author":"Kucukvar","year":"2015","journal-title":"Sustain. Prod. Consum."},{"key":"ref_78","doi-asserted-by":"crossref","first-page":"53","DOI":"10.1016\/j.buildenv.2013.10.009","article-title":"Scope-based carbon footprint analysis of U.S. residential and commercial buildings: An input-output hybrid life cycle assessment approach","volume":"72","author":"Onat","year":"2014","journal-title":"Build. Environ."},{"key":"ref_79","doi-asserted-by":"crossref","first-page":"185","DOI":"10.1016\/j.jclepro.2011.09.028","article-title":"Measuring carbon performance in a UK University through a consumption-based carbon footprint: De Montfort University case study","volume":"56","author":"Brockway","year":"2013","journal-title":"J. Clean. Prod."},{"key":"ref_80","doi-asserted-by":"crossref","first-page":"285","DOI":"10.1002\/bse.1741","article-title":"Convergence in environmental reporting: Assessing the carbon disclosure project","volume":"22","author":"Matisoff","year":"2013","journal-title":"Bus. Strateg. Environ."},{"key":"ref_81","doi-asserted-by":"crossref","first-page":"135","DOI":"10.1016\/j.jclepro.2012.06.020","article-title":"Estimating the life cycle greenhouse gas emissions of Australian ambulance services","volume":"37","author":"Brown","year":"2012","journal-title":"J. Clean. Prod."},{"key":"ref_82","doi-asserted-by":"crossref","first-page":"8509","DOI":"10.1021\/es901643a","article-title":"Categorization of scope 3 emissions for streamlined enterprise carbon footprinting","volume":"43","author":"Huang","year":"2009","journal-title":"Environ. Sci. Technol."},{"key":"ref_83","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1007\/s10551-017-3731-z","article-title":"Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance","volume":"158","author":"Dahlmann","year":"2019","journal-title":"J. Bus. Ethics"},{"key":"ref_84","doi-asserted-by":"crossref","first-page":"33","DOI":"10.1007\/s12525-025-00779-7","article-title":"Bridging carbon data\u2019s organizational boundaries: Toward automated data sharing in sustainable supply chains","volume":"35","author":"Paetzold","year":"2025","journal-title":"Electron. Mark."},{"key":"ref_85","doi-asserted-by":"crossref","first-page":"122806","DOI":"10.1016\/j.techfore.2023.122806","article-title":"ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure","volume":"195","author":"Asif","year":"2023","journal-title":"Technol. Forecast. Soc. Change"},{"key":"ref_86","doi-asserted-by":"crossref","unstructured":"Gan, K., and Ye, S. (2024). Window Dressing in Impression Management: Does Negative Media Coverage Drive Corporate Green Production?. Sustainability, 16.","DOI":"10.3390\/su16020861"},{"key":"ref_87","doi-asserted-by":"crossref","first-page":"427","DOI":"10.1108\/MEQ-03-2023-0091","article-title":"What drives environmental, social and governance (ESG) performance? The role of institutional quality","volume":"35","author":"Pinheiro","year":"2024","journal-title":"Manag. Environ. Qual."},{"key":"ref_88","doi-asserted-by":"crossref","first-page":"843","DOI":"10.1108\/MEQ-08-2022-0217","article-title":"Drivers of environmental sustainability: Environmental capabilities and supply chain integration","volume":"34","year":"2023","journal-title":"Manag. Environ. Qual."}],"container-title":["Sustainability"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.mdpi.com\/2071-1050\/17\/13\/6066\/pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,9]],"date-time":"2025-10-09T18:03:08Z","timestamp":1760032988000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mdpi.com\/2071-1050\/17\/13\/6066"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,7,2]]},"references-count":88,"journal-issue":{"issue":"13","published-online":{"date-parts":[[2025,7]]}},"alternative-id":["su17136066"],"URL":"https:\/\/doi.org\/10.3390\/su17136066","relation":{},"ISSN":["2071-1050"],"issn-type":[{"value":"2071-1050","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,7,2]]}}}