Evolving Scope 3 Emissions Reporting in Global Logistics: Trends and Drivers
Scope 3 emissions are indirect greenhouse gas (GHG) emissions across a company’s value chain and typically account for the largest share of corporate carbon footprints. Yet they remain the least consistently reported. In their recent longitudinal study, Bauer et al. (2026) examine how Scope 3 reporting has developed among 469 global logistics companies between 2020 …
