Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review
With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using...
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| Published in | Business strategy and the environment |
|---|---|
| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
13.06.2025
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| Online Access | Get full text |
| ISSN | 0964-4733 1099-0836 1099-0836 |
| DOI | 10.1002/bse.70021 |
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| Abstract | With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science ( WoS ) and Scopus databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements. |
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| AbstractList | With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science ( WoS ) and Scopus databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements. |
| Author | Liew, Millie Cao, June |
| Author_xml | – sequence: 1 givenname: Millie orcidid: 0000-0001-7005-6921 surname: Liew fullname: Liew, Millie organization: School of Accounting, Economics and Finance Curtin University Perth Western Australia Australia – sequence: 2 givenname: June orcidid: 0000-0003-2981-4174 surname: Cao fullname: Cao, June organization: Southampton Business School University of Southampton Southampton England UK |
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