Linking Value Chain Scope 3 Data in Decision-Making and Circularity

This paper presents a qualitative case study on linking value chain Scope 3 data in decision-making and circularity in the manufacturing industry. Scope 3 emissions are indirect emissions that occur upstream and downstream in the company’s value chain, and they can be divided into 15 categories ac-cording to the GHG Protocol. The paper discusses the reasons for measuring and reporting Scope 3 emissions, such as creating emissions reduction strate-gies, complying with regulations, and meeting customer demands. It also ex-plores the link between Scope 3 emissions and the circular economy, which is a model that aims to reduce environmental impact by resource efficiency and prevent waste and pollution by material circulation. The paper describes how data-driven decision-making can enhance sustainability performance in the manufacturing industry by leveraging various data sources. The paper presents the results of a matrix question that asked the interviewees to rate the relevance of different Scope 3 categories. It also describes the data collection processes and the linkages to the circular economy.