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Are Scope 4 emissions the future of corporate climate accountability? A systematic evidence review
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DOI：10.1016/j.rser.2026.117251.png)
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Abstract
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• A 37-year systematic evidence review integrating academic, corporate, and governmental literature. • Many studies did not equate Scope 4 with avoided emissions. • Research heavily concentrated in Europe/North America and the energy/waste sectors. • ALCA is the most widely adopted methodology, but CLCA is more recommended. • Existing research on avoided emissions spans 35 topics across 10 sectors.
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