A Matter of Frames? Stakeholders’ Perspectives on Scope 3 Emissions Disclosure and Action-taking in the EU’s Food Processing Sector
(2024) In IIIEE Master Thesis IMEM02 20241The International Institute for Industrial Environmental Economics
- Abstract
- While emissions from the food sector continue to rise, corporate carbon disclosure has emerged as an important driver to push for companies’ commitment to reduce GHG emissions in their value chain. This thesis investigates how different stakeholders frame Scope 3 emissions disclosure and action-taking within the EU food processing sector, in which upcoming regulations will enhance their relevance. The aim is to provide insights on the ways scope 3 emissions disclosure and action-taking are framed by different stakeholders, to understand how frames inform shared and conflicting perspectives which may be relevant for defining disclosure and actions at the EU level and inform different interest groups on the present and future direction of... (More)
- While emissions from the food sector continue to rise, corporate carbon disclosure has emerged as an important driver to push for companies’ commitment to reduce GHG emissions in their value chain. This thesis investigates how different stakeholders frame Scope 3 emissions disclosure and action-taking within the EU food processing sector, in which upcoming regulations will enhance their relevance. The aim is to provide insights on the ways scope 3 emissions disclosure and action-taking are framed by different stakeholders, to understand how frames inform shared and conflicting perspectives which may be relevant for defining disclosure and actions at the EU level and inform different interest groups on the present and future direction of the system. The study employs an exploratory case study methodology, combining stakeholder theory and framing theory. Data were collected through interviews, documents, and a conference observation, and analyzed through a qualitative content analysis performed on NVivo. Findings indicate that stakeholders universally recognize the importance of Scope 3 emissions. External stakeholders emphasize the financial and reputational benefits of disclosure, whereas internal stakeholders emphasize risks. Key issues include data quality, transparency, and knowledge gaps: there is consensus on the necessity of regulatory frameworks to drive change but concerns about their implementation and impact on smaller actors, particularly farmers. Proposed solutions highlight the role of the public sector in easing data regulations and technology-driven automation. Pre-competitive collaboration is deemed crucial, albeit with doubts on how to scale up solutions. Stakeholders emphasize the shift from disclosure to action, particularly in supporting farmers and promoting regenerative agriculture. The research highlights the need for a holistic approach to Scope 3 emissions, the effects that policy interventions beyond direct regulations can have on the system, and the importance of interdisciplinary research on data issues and collaboration across the food supply chain. Practical implications include the necessity for mandatory disclosure policies to enhance transparency and financing the transition through collaborative efforts. This thesis contributes to understanding the complex dynamics of Scope 3 emissions disclosure and action-taking in the EU, offering insights for stakeholders to advance sustainable practices within the food sector. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9171382
- author
- Affinito, Michele LU
- supervisor
-
- Philip Peck LU
- organization
- course
- IMEM02 20241
- year
- 2024
- type
- H2 - Master's Degree (Two Years)
- subject
- keywords
- Scope 3, Food Sector, Corporate Carbon Disclosure, Food Processing
- publication/series
- IIIEE Master Thesis
- report number
- 2024.33
- ISSN
- 1401-9191
- language
- English
- id
- 9171382
- date added to LUP
- 2024-08-11 13:06:31
- date last changed
- 2024-08-11 13:06:31
@misc{9171382,
abstract = {{While emissions from the food sector continue to rise, corporate carbon disclosure has emerged as an important driver to push for companies’ commitment to reduce GHG emissions in their value chain. This thesis investigates how different stakeholders frame Scope 3 emissions disclosure and action-taking within the EU food processing sector, in which upcoming regulations will enhance their relevance. The aim is to provide insights on the ways scope 3 emissions disclosure and action-taking are framed by different stakeholders, to understand how frames inform shared and conflicting perspectives which may be relevant for defining disclosure and actions at the EU level and inform different interest groups on the present and future direction of the system. The study employs an exploratory case study methodology, combining stakeholder theory and framing theory. Data were collected through interviews, documents, and a conference observation, and analyzed through a qualitative content analysis performed on NVivo. Findings indicate that stakeholders universally recognize the importance of Scope 3 emissions. External stakeholders emphasize the financial and reputational benefits of disclosure, whereas internal stakeholders emphasize risks. Key issues include data quality, transparency, and knowledge gaps: there is consensus on the necessity of regulatory frameworks to drive change but concerns about their implementation and impact on smaller actors, particularly farmers. Proposed solutions highlight the role of the public sector in easing data regulations and technology-driven automation. Pre-competitive collaboration is deemed crucial, albeit with doubts on how to scale up solutions. Stakeholders emphasize the shift from disclosure to action, particularly in supporting farmers and promoting regenerative agriculture. The research highlights the need for a holistic approach to Scope 3 emissions, the effects that policy interventions beyond direct regulations can have on the system, and the importance of interdisciplinary research on data issues and collaboration across the food supply chain. Practical implications include the necessity for mandatory disclosure policies to enhance transparency and financing the transition through collaborative efforts. This thesis contributes to understanding the complex dynamics of Scope 3 emissions disclosure and action-taking in the EU, offering insights for stakeholders to advance sustainable practices within the food sector.}},
author = {{Affinito, Michele}},
issn = {{1401-9191}},
language = {{eng}},
note = {{Student Paper}},
series = {{IIIEE Master Thesis}},
title = {{A Matter of Frames? Stakeholders’ Perspectives on Scope 3 Emissions Disclosure and Action-taking in the EU’s Food Processing Sector}},
year = {{2024}},
}