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Category-specific benchmarking of Scope 3 emissions for corporate clusters

Author

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  • Buchenau, Nadja
  • Oetzel, Jannik
  • Hechelmann, Ron-Hendrik

Abstract

Although the majority of corporate emissions is assigned to the upstream and downstream value chain (Scope 3) rather than to direct emissions (Scope 1) and emissions from energy purchases (Scope 2), Scope 3 data are often insufficient, and their collection is complex due to many reference variables. Therefore, Scope 3 reporting by more than 4000 companies worldwide in 2022 is examined using data from the CDP (formerly Carbon Disclosure Project). All fifteen categories of this Scope as defined by the Greenhouse Gas Protocol are considered. To enhance the benchmarking results, corporate clusters based on size and industry are built after analyzing which factors significantly influence Scope 3.

Suggested Citation

  • Buchenau, Nadja & Oetzel, Jannik & Hechelmann, Ron-Hendrik, 2025. "Category-specific benchmarking of Scope 3 emissions for corporate clusters," Renewable and Sustainable Energy Reviews, Elsevier, vol. 208(C).
    • Handle: RePEc:eee:rensus:v:208:y:2025:i:c:s1364032124007457
    DOI: 10.1016/j.rser.2024.115019
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