Making Scope 3 emissions management count: enhancing shared responsibility in the supply chain
研究基于社会关联责任模型，分析31家欧洲制造企业的数据，发现边界跨越并不总能促进共同责任，供应链复杂性会影响其效果。
Purpose Despite the initial efforts of companies to tackle Scope 3 emissions, how to effectively manage emissions that are shared across a diverse network of actors is still unclear. Building on Young’s (2006) social connectedness model of responsibility, our study’s objective is to analyse in which conditions boundary-spanning functions as a mechanism for constructing shared responsibility. Design/methodology/approach We used a longitudinal qualitative abductive research design based on content analysis of self-reported and tertiary data from 31 European manufacturing companies’ leaders in climate action to unravel Scope 3 emissions management practices adopted. Overall, we analysed 412 documents for 16,919 pages and two online databases. Findings Our findings demonstrate that boundary-spanning does not always function as a mechanism that leads to shared responsibility. Companies’ ability to utilise boundary-spanning to generate shared responsibility is influenced by structural conditions, particularly supply chain complexity, which can expand opportunities for collaboration. Originality/value The adoption of social connectedness in the context of sustainable supply chain management emphasises that not all Scope 3 emissions management practices are equally effective in promoting shared responsibility, and it is imperative to consider potential unintended consequences.