Scope 3 Emissions Measurement in Global Supply Chains: A Comparative Analysis of GHG Protocol and ISO 14064 Standards

Abstract

This study provides a comprehensive comparative analysis of Scope 3 emissions measurement frameworks in global supply chains, specifically examining the GHG Protocol and ISO 14064 standards. Through systematic literature review and empirical analysis of adoption patterns in manufacturing and retail sectors, we identify critical methodological challenges in tracking indirect emissions across multi-tier suppliers. Our findings reveal significant disparities in data quality requirements, verification processes, and reporting consistency between the two frameworks. Analysis of 156 organizations across manufacturing and retail sectors demonstrates that while the GHG Protocol offers greater flexibility and specificity for Scope 3 categories, ISO 14064 provides more rigorous verification protocols. The study identifies data availability, supplier engagement, and boundary-setting as primary implementation barriers. We propose an integrated framework that combines the categorical specificity of the GHG Protocol with the verification rigor of ISO 14064 to enhance Scope 3 emissions measurement accuracy and comparability in global supply chains.