Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-09-19 DOI:10.1002/bse.70210

Assunta Di Vaio, Elisa Van Engelenhoven, Nicola Raimo, Antonio Garofalo

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引用次数: 0

Abstract

Following increasing regulatory and stakeholder pressures, shipping companies are adopting carbon management strategies and sustainability reporting to align with their long‐term goals. This study investigates how global leading shipping companies integrate carbon accountable efficiency, the responsible management of emissions per output through carbon metrics in environmental reporting, into their operational and strategic practices to reduce Scope 3 emissions, encompassing indirect emissions across the value chain, and contribute to SDG7 of the United Nations 2030 Agenda. A dual‐level content analysis integrating text mining and manual coding of 171 sustainability reports published between 2018 and 2024 is conducted. Although decarbonization is prominent in company narratives, empirical research on its reporting, standardization, and company goal alignment remains limited. Results reveal varied carbon efficiency integration, focus on renewables and low‐carbon logistics, and inconsistent Scope 3 reporting, highlighting the need for standardization and the role of sustainability reporting in supporting decarbonization and SDG7–Target 7.2.

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战略碳披露和问责效率：报告航运业范围3的排放

随着监管和利益相关者压力的增加，航运公司正在采用碳管理战略和可持续发展报告，以配合其长期目标。本研究调查了全球领先的航运公司如何将碳责任效率，通过环境报告中的碳指标对每一产出的排放量进行负责任的管理，纳入其运营和战略实践，以减少范围3的排放，包括整个价值链的间接排放，并为联合国2030年议程的SDG7做出贡献。对2018年至2024年间发布的171份可持续发展报告进行了整合文本挖掘和人工编码的双层面内容分析。尽管脱碳在公司叙事中很突出，但对其报告、标准化和公司目标一致性的实证研究仍然有限。结果显示，不同的碳效率整合，对可再生能源和低碳物流的关注，以及不一致的范围3报告，突出了标准化的必要性以及可持续发展报告在支持脱碳和可持续发展目标7.2方面的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.