Tracking the invisible: a mobile-based approach to Scope 3 emissions

Corporate carbon disclosure, including Scope 3 emissions, has increased significantly in recent years and is becoming increasingly important for regulators, investors, and stakeholders. Scope 3 data remains challenging to quantify due to its reliance on fragmented, secondary sources, resulting in significant information gaps and unreliable disclosures. This study introduces an innovative mobile application framework designed to enhance the collection and management of Scope 3 emissions data. Our app-based, AI-driven estimation addresses these shortcomings through interactive digital tools and gamification, capturing granular and accurate data. By gathering primary data directly from consumers, employees, and suppliers, our app significantly enhances data quality, accuracy, and credibility, thereby fostering richer and more transparent sustainability disclosures. This improved data availability enables firms to fulfill their reporting obligations and provides stakeholders with reliable information, potentially enhancing ESG ratings and market reputation. Beyond improved disclosures, the mobile app facilitates real-time sustainability management through continuous feedback. Management can quickly identify high-emission areas and make informed decisions, fostering operational efficiencies, cost savings, and innovation. The framework also addresses practical challenges in stakeholder engagement, data reliability, verification, and privacy. This paper contributes to sustainable accounting and accounting information systems literature by presenting a scalable, modular solution for enhanced Scope 3 emissions measurement, improved ESG transparency, and effective response to evolving regulatory and market demands. The mobile app facilitates real-time, stakeholder-driven data collection, significantly enhancing corporate decision-making and sustainability management.