Project description
Decoding corporate carbon reporting
New EU sustainability regulations require corporate carbon accounting, but many firms continue to face challenges in implementing reliable reporting systems. Supported by the Marie Skłodowska-Curie Actions programme, the SCOPE3ACT project is developing a new framework to facilitate corporate carbon accounting, particularly concerning Scope 3 emissions, which companies influence but do not control. Using a sequential mixed-methods design, the project will combine multiple case studies in Denmark and Germany with a large-scale survey to determine which resource configurations enable effective carbon accounting. The new framework will integrate insights from ecosystem, resource dependency, and configuration theories, offering both conceptual advancement and practical tools for implementation.
Objective
The EU's Corporate Sustainability Reporting Directive (CSRD) mandates Carbon Accounting (CA). Yet firms struggle with its implementation, particularly for scope 3 emissions which originate from external actors beyond their control. Existing research offers a paucity of guidance on this issue. It is primarily focused on CA solutions and constrained by a narrow focal-firm perspective that overlooks the necessary resources and their interplay within the broader business ecosystem.
The project’s contribution will be a novel analytical and actionable framework that supports firms in the implementation of CA. For practice, it will provide an implementation guide for the approximately 50,000 EU large firms and a further medium-sized firms affected by the CSRD, supporting their compliance, and contributing to the European Green Deal. For academia, the framework will advance theory by synthesising ecosystem, resource dependency, and configuration theories. It moves beyond the limitations of existing research by considering necessary resources and an ecosystem perspective. The framework will open new research avenues into the complexities of implementing regulatory-driven sustainability initiatives. For policymakers at a national Ministry of Economic Affairs and Climate Action, the framework will provide concrete insights into practical CA implementation. This enables policymakers to define more effective and practicable national guidelines to support the rollout of the CSRD.
To develop this framework, a sequential mixed-methods approach will be utilised. The project will first employ a multiple-case study approach in Denmark and Germany to map corporate ecosystems and identify necessary resources required. Subsequently, these qualitative insights will inform a quantitative survey. Fuzzy-set Qualitative Comparative Analysis will then be used to model the interplay of the necessary resources, identifying the resource configurations that lead to effective implementation of CA.
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Keywords
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Project’s keywords as indicated by the project coordinator. Not to be confused with the EuroSciVoc taxonomy (Fields of science)
Programme(s)
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
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HORIZON.1.2 - Marie Skłodowska-Curie Actions (MSCA)
MAIN PROGRAMME
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Topic(s)
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Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Funding Scheme
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
HORIZON-TMA-MSCA-PF-EF - HORIZON TMA MSCA Postdoctoral Fellowships - European Fellowships
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Call for proposal
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Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
(opens in new window) HORIZON-MSCA-2025-PF
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Net EU financial contribution. The sum of money that the participant receives, deducted by the EU contribution to its linked third party. It considers the distribution of the EU financial contribution between direct beneficiaries of the project and other types of participants, like third-party participants.
2000 Frederiksberg
Denmark
The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.