Linking Value Chain Scope 3 Data in Decision-Making and Circularity
摘要
This paper presents a qualitative case study on linking value chain Scope 3 data in decision-making and circularity in the manufacturing industry. Scope 3 emissions are indirect emissions that occur upstream and downstream in the company’s value chain, and they can be divided into 15 categories according to the GHG Protocol. The paper discusses the reasons for measuring and reporting Scope 3 emissions, such as creating emissions reduction strategies, complying with regulations, and meeting customer demands. It also explores the link between Scope 3 emissions and the circular economy, which is a model that aims to reduce environmental impact by resource efficiency and prevent waste and pollution by material circulation. The paper describes how data-driven decision-making can enhance sustainability performance in the manufacturing industry by leveraging various data sources. The paper presents the results of a matrix question that asked the interviewees to rate the relevance of different Scope 3 categories. It also describes the data collection processes and the linkages to the circular economy.