What question did this study set out to answer?

The research aims to identify challenges in Scope 3 emissions accounting and propose improvements.

January 14, 2026Corporate Social Responsibility and Environmental Management0 citations

Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using MICMAC and the Sustainability Balanced Scorecard

WEWidiene EssouidCentre National de la Recherche Scientifique HSHiba SalemCentre National de la Recherche Scientifique STStéphane TrébucqSciences Po Bordeaux

Key Points

The research aims to identify challenges in Scope 3 emissions accounting and propose improvements.
Utilized a mixed‐methods approach to gather data from professionals
Analyzed data with NVivo software for qualitative insights
Employed structural analysis to identify key organizational factors
Classified challenges using the 6M framework
Applied MICMAC method to evaluate variable types
Identified 19 interrelated challenges impacting Scope 3 accounting
Highlighted the significance of cross‐functional collaboration
Underscored the need for digital tools and capacity‐building
Presented variables through strategy map frameworks for clearer understanding
Provided a replicable methodological approach for strategic planning in decarbonization

Abstract

ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment. An original mixed‐methods approach has been used to analyze answers from professionals with NVivo software, then the most influential organizational factors have been identified based on a structural analysis. Nineteen interrelated challenges have been found and classified using the 6M framework. The MICMAC method has been used to distinguish five types of variables: driver, linkage, dependent, autonomous, and peloton. The Sustainability Balanced Scorecard (SBSC) and strategy map frameworks help to present these variables in six related perspectives. Such findings highlight the need for cross‐functional collaboration, digital tools development, and capacity‐building in order to improve Scope 3 data integrity. Although this study focuses on procurement, the approach can be transferred to other Scope 3 categories with category‐specific adaptations. By integrating such a systemic analysis with managerial tools, this research provides a replicable methodology to support strategic planning for decarbonization stakes.

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