Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies
研究了标普500科技公司核算范围三排放如何影响企业环境绩效，发现标准化报告能提升可持续整合和ESG表现，但方法不一致和自愿披露限制仍需政策干预。
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms. This study examines the role of carbon footprint accounting (especially Scope 3 emissions accounting) in shaping corporate sustainability outcomes among S&P 500 technology companies, focusing on how firms measure, disclose, and integrate these emissions into their environmental strategies. Using an empirical analysis of corporate sustainability reports and Environmental, Social, and Governance (ESG) performance data, this study investigates whether comprehensive Scope 3 accounting enhances corporate environmental performance. Findings indicate that firms adopting standardized Scope 3 reporting practices demonstrate improved sustainability integration and stronger ESG performance. However, methodological inconsistencies and voluntary disclosure limitations highlight the need for policy interventions and standardized adoption. This study contributes to the growing literature on carbon accounting by providing empirical insights into Scope 3 emissions disclosure and its implications for corporate sustainability. The findings inform regulatory discussions on mandatory emissions reporting and offer practical recommendations for enhancing transparency in corporate climate strategies.