Table 3

Scope 3 emissions management practices identified

Scope 3 management practiceDescriptionActors involvedAdoption 2018Adoption 2021Identified by sustainable supply chain management studiesIdentified by Scope 3 emissions management studies
Performance measurementCollecting information using surveys or questionaries to evaluate performanceUpstream: suppliers1829Tachizawa 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 collectionGathering information related to suppliers’ emissions or carbon targets from third-party sourcesUpstream: suppliers1414Tachizawa and Yew Wong (2014), Kähkönen et al. (2023) Dahlmann and Roehrich (2019) 
AuditingThe focal firm conducts in-loco assessments to verify if suppliers are meeting requirements and opportunities for improvementUpstream: suppliers1112Awaysheh 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 certificationsThe focal firm requires a certification of the supplier itself or materials providedUpstream: suppliers66Awaysheh and Klassen (2010), Tachizawa and Yew Wong (2014), Johnsen et al. (2022), Kähkönen et al. (2023) None
Adoption of a code of conductThe 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 relationshipUpstream: suppliers1419Awaysheh 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 consultancyCompanies will engage with key members of their value chain to provide tailored guidance on action plans to reduce their carbon emissionUpstream: key suppliers24NoneNone
Request for target adoptionThe focal firm pushes suppliers to adopt climate mitigation goals aligned with the focal firm objectivesUpstream: suppliers612NoneWieland and Creutzig (2025) 
Downstream: B2B clients2NoneNone
Conduction of workshopsThe focal firm organises training workshops to exchange on best-practices and expert suggestions on how to reduce their carbon emissionsUpstream: suppliers815Tachizawa 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: clients58NoneNone
Development of experimental projectsDevelopment of projects with value chain members to reduce the carbon impact of materials, products or packagingUpstream: Suppliers24Um and Oh (2020), Johnsen et al. (2022), Kähkönen et al. (2023) Butt et al. (2025) 
Downstream: B2B clients23NoneNone
Financial incentivesUse of monetary incentive systems to achieve common targetsDownstream: final consumer2NoneNone
Development of low-carbon productsThe company develops low-carbon products that help others reduce their Scope 1 emissionsNone1725NoneNone
Increase products or packaging circularityThe company develops solutions related to increasing recycling rates or reconditioning of productsNone27NoneNone
Source(s): Authors’ own creation

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