Navigating the upstream scope 3 primary data transition - Challenges and solutions in supply chain emissions data collection

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master_Sorsa_Topias_2025.pdf (1006.24 KB)

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School of Business | Master's thesis
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2025-04-27

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Mcode

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Master's Programme in Creative Sustainability

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en

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120

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Abstract

As an increasing number of organisations strive to better inform their decarbonisation decision-making, the challenge of upstream Scope 3 emissions primary data collection has emerged as a novel topic of contemporary climate governance. Despite its prominence, research on Scope 3 emissions data collection remains scarce, while related fields of literature —such as sustainable supply chain management, institutional theory, and network theory— seldom address its specific nuances. Subsequently, the objective of this study is to introduce and develop the emerging challenge as an explicit topic of study by providing a comprehensive overview of its central challenges and potential solutions. To accomplish this, the study sought to integrate insights from a variety of related yet distinct theoretical domains as they pertain to Scope 3 emissions data collection. Furthermore, with the intention of bridging the gap between academic literature and practical application, as well as uncovering novel insights on how this challenge is successfully undertaken, this study conducted qualitative research through a series of semi-structured interviews with practitioners currently engaged in Scope 3 emissions data collection at leading emissions reporting organisations. The results of this research suggest that many of the associated challenges with Scope 3 data collection currently arise because of its formative stage, which subsequently pro-vides an ideal lens by which its development should be strategized. For instance, the fact that many suppliers lack the necessary capabilities to accurately measure and disclose emissions information, as well as the inconsistent use of methodologies and standards, currently leads to critical data quality and uniformity issues. Moreover, a common dependence on manual data collection and management, combined with a vast number of suppliers, inherently restricts the scope of engagements that practitioners can effectively undertake. In response practitioners moderate the scope of their engagements, effectively concentrating their efforts on high impact suppliers, providing them with upskilling, incentives, and tailored engagements. Moreover, internal alignment, through cross functional collaboration, strategic mandates, and upskilling, emerged as a key enabler of success. Furthermore, by joining industry coalitions, organisations can share resources, promote standardisation, and collectively influence institutional environments. Finally, although the development of automated and streamlined digital solutions generally remains a mere ambition at present, its eventual fruition is arguably critical for the scalability of future Scope 3 data collection efforts. The findings of this study suggest that to better align current literature with practical application, frameworks and theory must further account for prevalent early-stage constraints. This necessitates consideration for how utility and competitive advantages are embedded into Scope 3 data collection initiatives, thereby integrating them into organizational strategy and decarbonization decision-making processes.

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Rintamäki, Jukka

Keywords

scope 3 emissions, emissions data, primary data, emissions reporting, sustainable supply chain management, upstream value chain

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https://urn.fi/URN:NBN:fi:aalto-202505163725

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[gradu] Kauppakorkeakoulu / BIZ