Sustainable Innovation or Merely Reporting? State of the Art of Assessing Scope 3 Emissions of Organizational Procurement

Amid growing regulatory pressure and sustainability goals, organizations face challenges in accurately assessing procurement-related carbon emissions. Scope 3 emissions from purchased goods and services are often calculated using either Life Cycle Assessment (LCA) or Environmentally Extended Input–Output (EEIO) analysis with spend-based data. While EEIO offers ease of use, it lacks the granularity needed for effective decarbonization. LCA provides precision but remains resource-intensive and limited by data availability. Through a systematic literature review, this study analyzes 54 case studies to assess the suitability of these methods and their alignment with decarbonization strategies. Results reveal a disconnection between stated goals and chosen methodologies, with many organizations relying on imprecise data despite ambitious targets. Hybrid approaches emerge as a pragmatic compromise, combining scope with feasibility. This contribution invites a shift beyond basic reporting toward harmonized, reliable methods that enable actionable sustainability strategies.