Scope 3 emissions management practices identified
| Scope 3 management practice | Description | Actors involved | Adoption 2018 | Adoption 2021 | Identified by sustainable supply chain management studies | Identified by Scope 3 emissions management studies |
|---|---|---|---|---|---|---|
| Performance measurement | Collecting information using surveys or questionaries to evaluate performance | Upstream: suppliers | 18 | 29 | Tachizawa and Yew Wong (2014), Um and Oh (2020), Villena et al. (2021), Johnsen et al. (2022), Matinheikki et al. (2022), Kähkönen et al. (2023) | Jira and Toffel (2013), Dahlmann and Roehrich (2019), Butt et al. (2025), Wieland and Creutzig (2025) |
| Information collection | Gathering information related to suppliers’ emissions or carbon targets from third-party sources | Upstream: suppliers | 14 | 14 | Tachizawa and Yew Wong (2014), Kähkönen et al. (2023) | Dahlmann and Roehrich (2019) |
| Auditing | The focal firm conducts in-loco assessments to verify if suppliers are meeting requirements and opportunities for improvement | Upstream: suppliers | 11 | 12 | Awaysheh and Klassen (2010), Tachizawa and Yew Wong (2014), Jia et al. (2021), Villena et al. (2021), Johnsen et al. (2022), Matinheikki et al. (2022), Kähkönen et al. (2023) | Dahlmann and Roehrich (2019) |
| Request for certifications | The focal firm requires a certification of the supplier itself or materials provided | Upstream: suppliers | 6 | 6 | Awaysheh and Klassen (2010), Tachizawa and Yew Wong (2014), Johnsen et al. (2022), Kähkönen et al. (2023) | None |
| Adoption of a code of conduct | The company elaborates a set of criteria that suppliers take a formal commitment of being compliant with, whereas the focal firm reserves the right to terminate the relationship | Upstream: suppliers | 14 | 19 | Awaysheh and Klassen (2010), Tachizawa and Yew Wong (2014), Johnsen et al. (2022), Kähkönen et al. (2023) | Dahlmann and Roehrich (2019), Butt et al. (2025) |
| Personalised consultancy | Companies will engage with key members of their value chain to provide tailored guidance on action plans to reduce their carbon emission | Upstream: key suppliers | 2 | 4 | None | None |
| Request for target adoption | The focal firm pushes suppliers to adopt climate mitigation goals aligned with the focal firm objectives | Upstream: suppliers | 6 | 12 | None | Wieland and Creutzig (2025) |
| Downstream: B2B clients | – | 2 | None | None | ||
| Conduction of workshops | The focal firm organises training workshops to exchange on best-practices and expert suggestions on how to reduce their carbon emissions | Upstream: suppliers | 8 | 15 | Tachizawa and Yew Wong (2014), Um and Oh (2020), Jia et al. (2021), Villena et al. (2021), Johnsen et al. (2022), Matinheikki et al. (2022), Kähkönen et al. (2023) | Dahlmann and Roehrich (2019), Butt et al. (2025), Wieland and Creutzig (2025) |
| Downstream: clients | 5 | 8 | None | None | ||
| Development of experimental projects | Development of projects with value chain members to reduce the carbon impact of materials, products or packaging | Upstream: Suppliers | 2 | 4 | Um and Oh (2020), Johnsen et al. (2022), Kähkönen et al. (2023) | Butt et al. (2025) |
| Downstream: B2B clients | 2 | 3 | None | None | ||
| Financial incentives | Use of monetary incentive systems to achieve common targets | Downstream: final consumer | – | 2 | None | None |
| Development of low-carbon products | The company develops low-carbon products that help others reduce their Scope 1 emissions | None | 17 | 25 | None | None |
| Increase products or packaging circularity | The company develops solutions related to increasing recycling rates or reconditioning of products | None | 2 | 7 | None | None |
| Scope 3 management practice | Description | Actors involved | Adoption 2018 | Adoption 2021 | Identified by sustainable supply chain management studies | Identified by Scope 3 emissions management studies |
|---|---|---|---|---|---|---|
| Performance measurement | Collecting information using surveys or questionaries to evaluate performance | Upstream: suppliers | 18 | 29 | ||
| Information collection | Gathering information related to suppliers’ emissions or carbon targets from third-party sources | Upstream: suppliers | 14 | 14 | ||
| Auditing | The focal firm conducts in-loco assessments to verify if suppliers are meeting requirements and opportunities for improvement | Upstream: suppliers | 11 | 12 | ||
| Request for certifications | The focal firm requires a certification of the supplier itself or materials provided | Upstream: suppliers | 6 | 6 | None | |
| Adoption of a code of conduct | The company elaborates a set of criteria that suppliers take a formal commitment of being compliant with, whereas the focal firm reserves the right to terminate the relationship | Upstream: suppliers | 14 | 19 | ||
| Personalised consultancy | Companies will engage with key members of their value chain to provide tailored guidance on action plans to reduce their carbon emission | Upstream: key suppliers | 2 | 4 | None | None |
| Request for target adoption | The focal firm pushes suppliers to adopt climate mitigation goals aligned with the focal firm objectives | Upstream: suppliers | 6 | 12 | None | |
| Downstream: B2B clients | – | 2 | None | None | ||
| Conduction of workshops | The focal firm organises training workshops to exchange on best-practices and expert suggestions on how to reduce their carbon emissions | Upstream: suppliers | 8 | 15 | ||
| Downstream: clients | 5 | 8 | None | None | ||
| Development of experimental projects | Development of projects with value chain members to reduce the carbon impact of materials, products or packaging | Upstream: Suppliers | 2 | 4 | ||
| Downstream: B2B clients | 2 | 3 | None | None | ||
| Financial incentives | Use of monetary incentive systems to achieve common targets | Downstream: final consumer | – | 2 | None | None |
| Development of low-carbon products | The company develops low-carbon products that help others reduce their Scope 1 emissions | None | 17 | 25 | None | None |
| Increase products or packaging circularity | The company develops solutions related to increasing recycling rates or reconditioning of products | None | 2 | 7 | None | None |
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