Abstract:

Scope 3 greenhouse gas emissions represent the largest and most complex component of corporate carbon footprints, yet their disclosure remains inconsistent and methodologically opaque. While prior research has examined the determinants and extent of environmental reporting, limited attention has been given to how the quality of Scope 3 disclosure should be conceptualised and assessed. This developmental paper proposes a multidimensional framework grounded in Legitimacy Theory, positioning disclosure quality as a legitimacy-enhancing mechanism rather than merely informational output. The framework identifies six interrelated dimensions (completeness, specificity, credibility, consistency, transparency of estimation techniques, and actionability) that shape stakeholder assessments of organisational accountability. By integrating sustainability disclosure literature with legitimacy theory, the paper advances conceptual clarity in Scope 3 reporting and provides a structured foundation for future empirical operationalisation. The study contributes to ongoing debates on transparency, greenwashing, and corporate responsibility within global supply chains.

Please choose your submission type: Developmental Paper

Primary Track: Sustainable and Responsible Business

Keywords: responsible business;CSR;secondary research/concept paper

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Mrs. Nkemdilim Udeokoro