Figure 1
The framework includes three labeled sections arranged horizontally from left to right: “Step 1”, “Step 2”, and “Step 3”. Step 1 is titled “Identification of Scope 3 emissions management practices”. It includes three ovals connected by arrows in a loop. The top-left oval labeled “Practices identified in the data” connects rightward to the oval labeled “Confront with practices in the literature”. From this oval, two arrows emerge: one downward labeled “Old practices” leading to the oval labeled “Scope 3 emissions management practices”, and another downward labeled “New practices”, leading back to the same oval labeled “Scope 3 emissions management practices”. The text “Repeated for 2018 and 2021” is written below. Step 2 is titled “Within case analysis: definition of management practices categories using axial coding”. It includes four ovals. Two horizontally arranged ovals are placed at the top, labeled “Boundary-spanning attributes” and “Shared responsibility attributes”, each connected downward with arrows to the central oval labeled “Scope 3 emissions management practices”. A final downward arrow from this oval connects to another oval placed below, labeled “Categorisation of practices”. Step 3 is titled “Cross-case plus longitudinal analysis: identification of companies’ groups”. It shows two horizontally arranged ovals at the top labeled “Categorisation of practices T 1 and T 2 upstream” and “Categorisation of practices T 1 and T 2 downstream”, connected by a plus sign. Both are pointing downward to three boxes placed below, labeled “Group 1”, “Group 2”, and “Group 3”.Data analysis process. Source: Authors