| Tartalmi leírás: |
The research focused on further widening the boundaries of carbon impacts accounting, going beyond Scope 3 emissions. While Scope 3 is meant to measure Supply chain impacts, companies may have indirect impacts on competitors on other market agents that penetrate beyond their supply chain. In a network economy competitors, supply chains and final consumers are connected in a quite complex way, with GHG spillover impacts occurring outside the supply chain, too. Our research focused on providing a classification and giving an explanation for beyond scope 3 impacts. Those impacts can be classified as crowding out impacts, market expansion impacts or innovation impacts.
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| Azonosító: |
Csutora, Mária and Dobák, Katalin (2019) Accounting for beyond scope 3 GHG emissions. In: 23th Conference of the Environmental and Sustainability Management Accounting Network (EMAN) - Biodiversity and Natural Capital Accounting, 7-8 November 2019, Prague, Czech Republic.
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