Exploring the development of Scope 3 emissions reporting: Evidence from global logistics companies

• Scope 3 reporting to CDP grew by 184% among logistics firms between 2020 and 2023. • Large logistics firms report broader Scope 3 coverage and hotspot sources than SMEs. • Frequent reporting fosters Scope 3 category integration and organizational learning. • Use of standards and verification leads to broader Scope 3 category disclosure. • Downstream emissions remain underreported despite rising participation. This study explores the development of Scope 3 emissions reporting in the logistics industry from 2020 to 2023, focusing on indirect emissions that occur across the value chain. As such, Scope 3 emissions represent the largest share of corporate carbon footprints, their accurate and transparent reporting is essential for effective decarbonization strategies. Drawing on reporting data from 469 global logistics firms submitted to the Carbon Disclosure Project (CDP) over a four-year period, the study applies a quantitative multi-year approach to examine how reporting practices evolved in terms of category coverage and emissions intensity. It further investigates how company size, reporting frequency, use of emissions accounting standards, and third-party verification influence reporting outcomes. The results show that Scope 3 reporting by logistics companies has steadily improved, reflected in broader and more consistent coverage of emission categories. Firm size, the adoption of established accounting standards, and independent verification emerge as previously underexplored, yet statistically significant factors linked to more comprehensive reporting. At the same time, downstream categories focused on customers remain underreported, while upstream categories tied to logistics hotspots like fuel and equipment show stronger disclosure. Drawing from multiple theories, this research provides a more in-depth understanding of Scope 3 reporting in a high-emission sector and contributes to the broader understanding of how corporate practices evolve in response to sustainability development. The results provide insights for companies seeking to improve their reporting, for regulators aiming to enhance reporting standards, and for stakeholders promoting greater accountability and climate action across global supply chains.