Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 1, 60-89

Abstract: Purpose - Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy. Design/methodology/approach - Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims. Findings - Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions. Originality/value - We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Keywords: Scope 4 emissions; Avoided emissions; Commensuration; Standardization; Carbon accounting; Scope 3 emissions; Greenwashing; SDG 13 Climate Action; Net zero (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-04-2023-6406

DOI: 10.1108/AAAJ-04-2023-6406

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