Accounting for carbon emissions through green supply chain management: a systematic literature review
Accounting for carbon emissions through green supply chain management: a systematic literature review
With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements.
carbon accounting, carbon assurance, carbon disclosure, carbon information, green supply chain management, literature review
Liew, Millie
d798b9a1-140f-4faf-b70f-afa21e90cdb9
Cao, June
af0d62ff-d54c-412f-a152-cc04c63c7290
14 June 2025
Liew, Millie
d798b9a1-140f-4faf-b70f-afa21e90cdb9
Cao, June
af0d62ff-d54c-412f-a152-cc04c63c7290
Liew, Millie and Cao, June
(2025)
Accounting for carbon emissions through green supply chain management: a systematic literature review.
Business Strategy and the Environment.
(doi:10.1002/bse.70021).
Abstract
With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements.
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Systematic Literature Review
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Accepted/In Press date: 28 May 2025
Published date: 14 June 2025
Keywords:
carbon accounting, carbon assurance, carbon disclosure, carbon information, green supply chain management, literature review
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Local EPrints ID: 501393
URI: http://eprints.soton.ac.uk/id/eprint/501393
ISSN: 0964-4733
PURE UUID: f42e0907-6e8f-46fc-871f-68261d3e3742
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Date deposited: 30 May 2025 16:40
Last modified: 22 Aug 2025 02:49
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Author:
Millie Liew
Author:
June Cao
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