Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions
研究全球领先航运公司如何通过环境报告中的碳指标整合碳问责效率，以减少范围三排放，并分析171份可持续发展报告，发现报告标准化不足和范围三披露不一致的问题。
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.