Researchers from Queensland University of Technology (QUT) and Vienna University of Economics and Business (WU) have published a study on the development of Scope 3 GHG emissions reporting in the logistics sector between 2020 and 2023.
They found that the number of companies disclosing indirect emissions through the CDP questionnaire increased from 109 to 310 in that time.
The study - undertaken by René Bauer (WU), Tijana Radojcic (WU), Sebastian Kummer (WU) and David Herold (QUT) – also assessed how reporting practices evolved in terms of category coverage and emissions intensity.
“The results show that Scope 3 reporting by logistics companies has steadily improved, reflected in broader and more consistent coverage of emission categories,” the report summary reads. “At the same time downstream categories focused on customers remain underreported, while upstream categories tied to logistics hotspots like fuel and equipment show stronger disclosure.”
Firm size, the adoption of established standards and independent verification were all highlighted as statistically significant factors linked to more comprehensive reporting.