A novel approach for measuring and accounting Scope 3 supplier-specific carbon emissions at a Supply Chain level

Scope 3 emissions represent the largest share of corporate carbon footprints, yet their assessment is often constrained by the lack of supplier-specific data and the high cost of carrying out detailed LCAs for each purchased product. This paper addresses the Scope 3 supplier-specificity challenge by proposing an alternative allocation-based approach that derives supplier-specific emission factors from organizational carbon footprints. Developed through the Design Research Methodology and tested via a case study in the ceramic industry, the approach improves supplier specificity while containing data collection and implementation costs. Results show its potential to support more actionable, collaborative, and cost-effective supply chain decarbonization strategies.