Can the implications of the GHG Protocol's scope 3 standard be realized?

The paper discusses six interdependent factors that inhibit scope 3's ambition of promoting the measurement and management of GHG emissions throughout the value chain. These factors are transaction costs, power, responsibility allocation, uncertainty, location contingency and production costs. The impact of these factors on likelihood of compliance to the scope 3 are revealed by an examination of what the sustainable supply chain management, the supply chain management and other literature tell us about value chain interactions on environmental performance. The weight of these factors cast doubt on scope 3's ambition to compel firms to report a full audit of their scope 3 emissions. Moreover, the pursuit of that ambition diverts corporate efforts from more efficient and effective environmental efforts. The paper concludes with a discussion of options for harnessing the power of the lifecycle approach to reforming the value chain.