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Updated: Jun 3, 2026
08:18
Design and Use of a Full Flow Sampling System (FFS) for the Quantification of Methane Emissions
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Responsibility for Carbon Emissions in Supply Chains: Actions to Avoid Double-Counting and Under-Reporting
Kourosh Halat1,2, Stephen Childe3, Nick Golding4
1School of Engineering, Computing and Mathematics (SECaM), University of Plymouth, Drake Circus, Plymouth, UK. kourosh.halat@plymouth.ac.uk.
Environmental Management
|June 2, 2026
Summary
Businesses face challenges in corporate carbon accounting, especially with Scope 3 emissions. This study proposes solutions for accurate Greenhouse Gas (GHG) reporting and enhanced accountability in supply chains.
Area of Science:
- Environmental Science
- Business Management
- Climate Change Mitigation
Background:
- International standards like ISO and the GHG Protocol guide corporate carbon accounting for Greenhouse Gas (GHG) emissions.
- Concerns exist regarding the comparability and accountability of current corporate carbon disclosures.
- Supply chain emissions (Scope 3) present significant challenges in GHG reporting, including double-counting and under-reporting.
Purpose of the Study:
- To address practical challenges in business GHG emissions reporting, particularly Scope 3.
- To initiate a discussion on future Greenhouse Gas (GHG) accounting practices.
- To propose actionable solutions for improved corporate carbon accounting.
Main Methods:
- Conducted a survey of businesses involved in GHG emissions reporting.
- Performed semi-structured interviews with sustainability experts.
- Analyzed practical challenges in Scope 3 emissions accounting.
Main Results:
- Identified key issues such as double-counting and under-reporting in Scope 3 emissions.
- Highlighted the need for improved comparability and accountability in carbon disclosures.
- Gathered expert insights on current GHG accounting limitations.
Conclusions:
- Standardized boundaries, methodologies, and emission allocation schemes are crucial for future GHG accounting.
- Strengthened supply chain cooperation and potential government intervention can enhance reporting accuracy.
- Further research is needed to refine corporate carbon accounting practices for effective climate change mitigation.
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