Abstract
Purpose
In line with the European Commission’s environmental protection priorities, carbon accounting is increasingly becoming an integral component of corporate practices. Nevertheless, the implementation of carbon accounting, particularly in addressing scope 3 emissions, remains a significant challenge for companies. This study aims to investigate the activities, resources, and actors involved in carbon accounting of scope 3 emissions, with a view to providing implications for further research.
Design/methodology/approach
We utilise the Activity-Resource-Actor (ARA) model to investigate carbon accounting, complemented by 30 in-depth interviews with key informants from various companies mandated to implement carbon accounting within a multiple-case design setting. The data is analysed using deductive coding.
Findings
Our study extends theory in the context of carbon accounting. In addition to nine primary activities, the study shows relevant actors and resources for both large and medium-sized companies. In addition, the challenges faced by large and medium-sized companies in relation to carbon accounting are emphasised.
Research limitations/implications
Building on this study’s findings, further studies could advance carbon accounting in the research areas of industry-specific governance, upstream and downstream governance mechanisms, cost-effectiveness of emission-related data, and potential of digital technologies.
Practical implications
Our findings offer valuable insights for supply chain managers and sustainability officers who are tasked with navigating and ensuring accurate carbon accounting. Practitioners can utilise our results in terms of activities, actors, and resources as a reference to compare their own activities, involved actors, and resources against practices identified in this study.
Original/value
This study contributes to the advancement of carbon accounting research in the context of the climate crisis by adopting an inter-organisational and cross-functional research perspective through the Activity-Resource-Actor (ARA) model. By doing so, we extend existing knowledge on the activities, resources, and relevant actors involved in implementing 2 carbon accounting in accordance with the Corporate Sustainability Reporting Directive (CSRD).
In line with the European Commission’s environmental protection priorities, carbon accounting is increasingly becoming an integral component of corporate practices. Nevertheless, the implementation of carbon accounting, particularly in addressing scope 3 emissions, remains a significant challenge for companies. This study aims to investigate the activities, resources, and actors involved in carbon accounting of scope 3 emissions, with a view to providing implications for further research.
Design/methodology/approach
We utilise the Activity-Resource-Actor (ARA) model to investigate carbon accounting, complemented by 30 in-depth interviews with key informants from various companies mandated to implement carbon accounting within a multiple-case design setting. The data is analysed using deductive coding.
Findings
Our study extends theory in the context of carbon accounting. In addition to nine primary activities, the study shows relevant actors and resources for both large and medium-sized companies. In addition, the challenges faced by large and medium-sized companies in relation to carbon accounting are emphasised.
Research limitations/implications
Building on this study’s findings, further studies could advance carbon accounting in the research areas of industry-specific governance, upstream and downstream governance mechanisms, cost-effectiveness of emission-related data, and potential of digital technologies.
Practical implications
Our findings offer valuable insights for supply chain managers and sustainability officers who are tasked with navigating and ensuring accurate carbon accounting. Practitioners can utilise our results in terms of activities, actors, and resources as a reference to compare their own activities, involved actors, and resources against practices identified in this study.
Original/value
This study contributes to the advancement of carbon accounting research in the context of the climate crisis by adopting an inter-organisational and cross-functional research perspective through the Activity-Resource-Actor (ARA) model. By doing so, we extend existing knowledge on the activities, resources, and relevant actors involved in implementing 2 carbon accounting in accordance with the Corporate Sustainability Reporting Directive (CSRD).
| Original language | English |
|---|---|
| Publication date | 2025 |
| Number of pages | 27 |
| Publication status | Published - 2025 |
| Event | The 37th NOFOMA Conference: Guiding Transformational Change in Logistics and Supply Chain Management - Copenhagen Business School, Frederiksberg, Denmark Duration: 10 Jun 2025 → 12 Jun 2025 Conference number: 37 https://www.tilmeld.dk/nofoma2025/home |
Conference
| Conference | The 37th NOFOMA Conference |
|---|---|
| Number | 37 |
| Location | Copenhagen Business School |
| Country/Territory | Denmark |
| City | Frederiksberg |
| Period | 10/06/2025 → 12/06/2025 |
| Internet address |
Keywords
- Carbon accounting
- Supply chain management
- Carbon dioxide
- Emissions
- GHG
- Greenhouse gas
- CSRD
- ARA
- Scope 3
- Supply chain emissions
