@misc{9237175,
  abstract     = {{Third-party generative AI services are increasingly embedded in organisational work, yet
their emissions-related information is difficult for user organisations to access, interpret and
govern. Scope 3-related reporting therefore raises an emerging information systems problem:
how organisations can make supplier-dependent, uncertain and technically opaque emissions
information traceable and usable. The study is based on a qualitative, exploratory research
design. Empirical material was collected through semi-structured interviews with seven
respondents from Sweden-based organisations and analysed through thematic analysis,
informed by information management, information governance and Organisational
Information Processing Theory. Findings show that emissions from third-party GenAI
services are generally recognised as potentially relevant, but rarely formalised as a distinct
reporting or governance object. Handling the issue depends on cross-functional coordination
between sustainability, IT, procurement, reporting and management, while supplier
dependence creates a central barrier because key data, methods and infrastructure remain
externally controlled. Existing reporting frameworks provide a broad starting point, but are
often too coarse to make AI-related emissions visible, separable or decision-useful. Overall,
the thesis argues that the issue is not primarily a carbon calculation problem, but an
organisational information governance problem. Feasible handling depends on pragmatic
traceability, transparent assumptions, supplier dialogue and responsible GenAI use.}},
  author       = {{Henriksson, Edvin and Nilsson, Joel}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Emission-Related Information for Third-Party GenAI Services}},
  year         = {{2026}},
}