The use of digital tools in Scope 3 emissions reporting
Chehrehgosha Kenari, Aliasghar (2024-05-14)
A. Chehrehgosha Kenari
14.05.2024
© 2024, Aliasghar Chehrehgosha Kenari. Tämä Kohde on tekijänoikeuden ja/tai lähioikeuksien suojaama. Voit käyttää Kohdetta käyttöösi sovellettavan tekijänoikeutta ja lähioikeuksia koskevan lainsäädännön sallimilla tavoilla. Muunlaista käyttöä varten tarvitset oikeudenhaltijoiden luvan.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:oulu-202405143463
https://urn.fi/URN:NBN:fi:oulu-202405143463
Tiivistelmä
The CDP Global Supply Chain Report 2022 underscores the substantial impact of supply chain emissions, categorized as Scope 3 emissions, revealing their magnitude to be 11.4 times greater than operational emissions (Scope 1 and/or 2 emissions) on average. The act of measuring and reporting Scope 3 emissions signals a company's awareness of its environmental footprint and active engagement in efforts to reduce it.
This study focuses on exploring the significance and effects of utilizing digital tools for reporting Scope 3 emissions. Additionally, it aims to identify and address challenges associated with Scope 3 emission reporting and investigates EU regulations related to Scope 3 reporting. To accomplish our primary objective, we delve into the challenges that companies encounter when reporting on Scope 3 emissions.
This research was conducted as a qualitative study, utilizing a semi-structured interview to gather primary data from forest companies in Finland. Additionally, we utilized annual sustainability reports and company websites as secondary data sources. The research data were analyzed using the thematic analysis approach.
The main findings of the study underscore the importance of addressing challenges in Scope 3 emission reporting practices to promote sustainability. By identifying obstacles such as data consolidation, calculation model complexity, logistical data management, supplier collaboration, and integration of digital tools, the study sheds light on areas for improvement. Moreover, the study highlights the transformative role of digital tools, such as Business Intelligence (BI) platforms and integration with ERP systems, in streamlining reporting processes and enhancing accuracy and transparency.
This study focuses on exploring the significance and effects of utilizing digital tools for reporting Scope 3 emissions. Additionally, it aims to identify and address challenges associated with Scope 3 emission reporting and investigates EU regulations related to Scope 3 reporting. To accomplish our primary objective, we delve into the challenges that companies encounter when reporting on Scope 3 emissions.
This research was conducted as a qualitative study, utilizing a semi-structured interview to gather primary data from forest companies in Finland. Additionally, we utilized annual sustainability reports and company websites as secondary data sources. The research data were analyzed using the thematic analysis approach.
The main findings of the study underscore the importance of addressing challenges in Scope 3 emission reporting practices to promote sustainability. By identifying obstacles such as data consolidation, calculation model complexity, logistical data management, supplier collaboration, and integration of digital tools, the study sheds light on areas for improvement. Moreover, the study highlights the transformative role of digital tools, such as Business Intelligence (BI) platforms and integration with ERP systems, in streamlining reporting processes and enhancing accuracy and transparency.
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