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Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda

Elisa Truant (Department of Management, University of Turin, Turin, Italy)
Edoardo Crocco (Department of Management, University of Turin, Turin, Italy)
Laura Corazza (Department of Management, University of Turin, Turin, Italy)
Edoardo Borlatto (Department of Management, University of Turin, Turin, Italy)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 24 May 2024

166

Abstract

Purpose

This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge of this landscape and use it to build a structured research agenda that can help to further develop this field.

Design/methodology/approach

Seventy-eight distinct contributions, identified through a rigorous, transparent and replicable search protocol, are analyzed through a systematic literature review. Additionally, bibliometric information on the studies is extracted from the Scopus database and visualized through the use of VOSViewer and RStudio.

Findings

This study outlines the current state-of-the-art knowledge across three spheres of supply chain management, synthesizing the extant literature into several nascent themes – namely, the significance of Scope 3 emissions; how LCA can be integrated into carbon accounting and sustainability disclosures, the differences between countries and industries in terms of carbon emissions and policies for a concerted effort toward carbon reduction.

Practical implications

Several practical implications can be drawn from the research for both practitioners and policymakers. The research provides a comprehensive, bird’s eye view on the discrepancies between different industries and countries in terms of carbon emissions, along with how carbon accounting should move toward strategic and predictive adoption.

Social implications

The results show that adopting life cycle thinking can contribute to more transparent monitoring of carbon emissions in supply chains; however, its use in sustainability reporting needs to become more widespread, encompassing not only the carbon footprints of products and services but also the organization as a whole.

Originality/value

Using bibliographic and critical qualitative analyses, this study reviews the literature on LCA in sustainable supply chain management and carbon accounting. To the best of the authors’ knowledge, this review is the first attempt to synthesize this relevant and rapidly growing nexus between the three literature streams mentioned above.

Keywords

Citation

Truant, E., Crocco, E., Corazza, L. and Borlatto, E. (2024), "Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda", Sustainability Accounting, Management and Policy Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SAMPJ-09-2023-0708

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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