In the face of escalating global climate concerns, the imperative for organizations to measure, manage, and mitigate greenhouse gas (GHG) emissions has become paramount. This dissertation explores the intersection of GHG accounting, digital transformation, and decarbonisation strategies, focusing on how advancements in technology can revolutionize these practices. Three key research questions guide the inquiry:
(1) What is the role and necessity of GHG accounting in establishing net-zero targets for organizations?
(2) How can the complex process of calculating Scope 3 emissions be streamlined effectively?
(3) What are the implications of digital transformation on GHG accounting, specifically in automating data collection and visualizing emissions?
The research employs a mixed-methods approach, combining literature review, case studies, and expert interviews to illuminate current practices and emerging trends. Findings underscore the critical role of GHG accounting in aligning organizational strategies with global climate goals, emphasizing the need for accurate measurement to support net-zero commitments. Insights into streamlining Scope 3 emissions highlight challenges and best practices, advocating for technological solutions that enhance transparency and efficiency. Moreover, the study delves into digital tools and platforms transforming GHG accounting, from cloud-based data integration to interactive visualization dashboards, illustrating their potential to drive informed decision-making and sustainability innovation.
Ultimately, this dissertation contributes a comprehensive framework for integrating digital technologies into GHG accounting practices, offering practical recommendations for organizations navigating the complexities of climate action. By embracing digital transformation, stakeholders can not only enhance their environmental stewardship but also foster resilience and competitiveness in a rapidly evolving global landscape.