Tracking the invisible: a mobile-based approach to Scope 3 emissions

Corporate carbon disclosure, including Scope 3 emissions, has increased significantly in recent years and has become important to regulators, investors, and other stakeholders. However, Scope 3 data remain challenging to quantify due to their inherent methodological and operational complexity, leading to significant information gaps and unreliable disclosures. To address these challenges, this study proposes a mobile application framework to improve the collection and management of Scope 3 emissions data. The proposed app allows for the collection of real-time data and incorporates interactive digital tools and gamification features to facilitate the collection of granular, activity-level primary data. By obtaining primary Scope 3 emissions data directly from consumers, employees, and suppliers, the proposed app enhances the quality, credibility, and transparency of sustainability disclosures. Enhanced data availability strengthens firms’ compliance with reporting requirements and provides stakeholders with more reliable information, thereby improving decision-making. In addition, the application provides managers with more timely emissions information, supporting operational adjustments and decision-making that enhance efficiency and cost management. This study contributes to the sustainable accounting and to the accounting information systems literature by proposing a digital data framework that supports stakeholder-level data integration and enhances the reliability of sustainability information.