Table 2.

Suggested opportunities to improve data quality of Scope 3 emissions

Scope 3 categoryMeasures to improve data qualityInvolved partiesUniversity-specific actionsBarriers
1. Purchased goods and services

2. Capital goods
Implementation of more detailed environmental reporting practices with a level of transparency equivalent to financial reporting to reduce reliance on the spend-based method for calculating carbon footprintProcurement department, financial department, sustainability manager, researchersEnhanced LCA teaching
Student projects
Student theses
Internships
Workshop sessions
Trainings
Research projects
Research to business projects
Idea competitions
Supporting start-ups
Carbon management plan
Commuting surveys
Progress reports
Transaction costs
Value chain power
Responsibility allocation
Uncertainty
Location
Contingency economic
Performance
Review of procurement policies, e.g. the implementation of carbon footprint information requirements from suppliers, supplier engagement targetsProcurement department, sustainability manager, researchers
Sharing best practices between Hansel (a public central purchasing body) and the procurement departmentProcurement department, Hansel, researchers
Participation in the university’s supply chain, e.g. joint calculation of the carbon footprint of products/services, provision of expertise in carbon footprint reductionProcurement department, sustainability manager, researchers, students
3. Fuel- and energy-related activities not included in Scope 1 or Scope 2Calculation of more accurate emission factorsT&D operators, researchers
Investigation of ways for electricity providers to offer low- and zero-carbon options for customersElectricity providers, researchers
4. Upstream transportation and distributionCalculation and highlighting of the proportion of emissions related to transportation and distributionProcurement department, transport providers, researchers
5. Waste generated in operationsCalculation of more accurate emission factorsWaste management companies, researchers
6. Business travelReview of business travel guidelines, e.g. the implementation of carbon footprint information requirements from service providersTravel department, sustainability manager, researchers
Improvements in accessibility to the internal data collection system and the integration of financial and environmental reporting within the systemTravel department, software provider, researchers
Investigation of low-carbon travel and accommodation options as key selection criteriaTravel management company, travel department, software provider, researchers
7. Employee and student commutingConducting a commuting survey regularly for employees and students (at least once a year)Administrative department, researchers
Implementation of remote employee monitoringAdministrative department
Implementation of a passive GPS tracking system (e.g. through a smartphone application)Administrative department, researchers
Investigation of low-carbon commuting alternativesPublic transport providers, municipal government, administrative department, researchers, students
15. InvestmentsCalculation of more accurate emission factorsAsset managers, financial department, researchers

Source(s): Authors’ own work

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