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.
Vaio et al. (Thu,) studied this question.
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