Responsibility for carbon emissions in supply chains: Actions to avoid double-counting and under-reporting.

To effectively quantify Greenhouse Gas (GHG) emissions and mitigate climate change, corporate carbon accounting approaches have been shaped by international organisations such as ISO and the GHG Protocol, and widely adopted by businesses. However, many studies raised concerns about the lack of comparability and limited accountability of many carbon disclosures. This paper addresses the practical challenges faced by businesses in GHG emissions reporting, such as double-counting and under-reporting, particularly in the supply chain emissions, Scope 3, context. Through a survey and semi-structured interviews with sustainability experts, this paper initiates a discussion for future GHG accounting. Consecutively, it proposes future directions for decision-makers as potential solution approaches, including standardised boundary and methodology, unified emission allocation scheme, strengthened supply chain cooperation, and government intervention. The paper also outlines a call for future research.