Corvinus
Corvinus

Accounting for beyond scope 3 GHG emissions

Csutora, Mária and Dobák, Katalin (2019) Accounting for beyond scope 3 GHG emissions. In: 23th Conference of the Environmental and Sustainability Management Accounting Network (EMAN) - Biodiversity and Natural Capital Accounting, 7-8 November 2019, Prague, Czech Republic.

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Abstract

The research focused on further widening the boundaries of carbon impacts accounting, going beyond Scope 3 emissions. While Scope 3 is meant to measure Supply chain impacts, companies may have indirect impacts on competitors on other market agents that penetrate beyond their supply chain. In a network economy competitors, supply chains and final consumers are connected in a quite complex way, with GHG spillover impacts occurring outside the supply chain, too. Our research focused on providing a classification and giving an explanation for beyond scope 3 impacts. Those impacts can be classified as crowding out impacts, market expansion impacts or innovation impacts.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:carbon accounting, Greenhouse Gas Protocol, Scope 3 accounting, company reporting
JEL classification:M10 - Business Administration: General
Subjects:Business economics
Environmental economics
Projects:NKFI 116472
ID Code:4530
Deposited By: Dr. Mária Csutora
Deposited On:24 Jan 2020 08:31
Last Modified:24 Jan 2020 08:39

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