Accounting for beyond scope 3 GHG emissions

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.