Browsing by Subject "hiililaskenta"

Global warming should not rise beyond 1.5°C, which means that all sectors in the economy are needed to reduce greenhouse gas emissions. The need for corporations to account their value chain emissions has sprung a variety of accounting and reporting standards. In response, Greenhouse Gas protocol established the Corporate Value Chain (Scope 3) Accounting and Reporting Standard. However, the success of the scope 3 emission accounting has been determined to be insufficient. The unsuccess of scope 3 emission accounting and reporting can be explained with the challenges that have been widely identified. Nevertheless, the identified challenges do not provide a deeper understanding of why they hinder the success of scope 3 accounting and reporting. This thesis delves into the challenges of scope 3 accounting by investigating four Finnish food industry corporations. The study for this thesis was conducted as semi-structured interviews of seven experts who work with the scope 3 accounting and reporting of their corporation. The interviews were held in May of 2022 and theory guided thematic analysis was used to analyze the results. The results show that there are challenges concerning measurement and evaluation, knowledge and guidance and communication. The measurement and evaluation challenges include data collection challenges, data quality challenges and data processing challenges. The key finding from this study is that most of these challenges are highly connected. The reporting corporation and suppliers’ resources and guidance play a key role in data collection and how accurate data can be obtained for the GHG inventory. These affect the comparability of gained emission factors and how comparable the emission information of products, production lines and corporations are. The findings of this study share understanding of the complexity of scope 3 accounting challenges.