Emission reporting with focus on Scope 3
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School of Business |
Bachelor's thesis
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Authors
Date
2023
Department
Major/Subject
Mcode
Degree programme
Laskentatoimi
Language
en
Pages
29
Series
Abstract
Emission reporting is a globally important topic, as many countries have committed to reducing their emissions by signing the Paris Agreement. To ensure reductions, accounting and reporting frameworks have been creat-ed. This thesis discusses the Greenhouse Gas Protocol’s scope 3’s role in the matter, further examining the challenges and implications of scope 3 reporting for companies in the form of a literature review. To better un-derstand the topic, the background section explains what scope 3 is, and how scope 3 is accounted and reported. Scopes 1 and 2 are mentioned as they are relevant to the scope 3’s distinction. Regulations and theory sur-rounding scope 3 are also considered, to better understand the challenges and implications of scope 3 reporting. When analysing the literature on challenges and implications of scope 3 reporting, many different views where found. For example, the main challenge identified is the data gath-ering and -quality, which contributed to further challenges. The views of implications were more varied, as scope 3 reporting affects companies in multiple aspects.Description
Thesis advisor
Pham, LyKeywords
emission reporting, emission accounting, Scope 3, GHG Protocol