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Keywords: Scope 3 emissions
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (1): 60–89.
Published: 28 March 2024
..., measuring Scope 3 emissions is less established and much more complicated and onerous because it requires reporting emissions across an organization’s value chain, to capture as many activities as possible including upstream and downstream vendors (Patchell, 2018). Yet, methodologies for Scope 3 emissions...
