Scope 3 Logistics Emissions Reporting: Institutional Pressures, Strategic Motivations, and Data Quality Challenges in Swedish Multinational Lead Firms

Sammanfattning

This study examines why and how Swedish multinational firms develop Scope 3 logistics emissionsreporting practices under data uncertainty, and what drives variation in their responses. Scope 3logistics emissions are difficult to measure because firms depend on external logistics partnersoperating under different regulatory, methodological and reporting conditions. While the CSRD hasmade disclosure mandatory, it does not explain why some firms invest in improving data quality andoperational integration, while others rely mainly on estimates. The study uses a qualitative multiplecasedesign based on semi-structured interviews with seven Swedish multinational lead firms, oneshipping line, one logistics service provider, and one industry standard-setting organisation, supportedby analysis of four firms’ annual and sustainability reports. Findings show that CSRD strengthensdocumentation and formal reporting practices, but firms invest more in data quality when emissionsdata supports internal decision-making (procurement, sourcing, modal shift, and carbon pricing). Firmsuse different governance approaches to engage logistics partners across borders, from relationalcollaboration to internal calculation and ecosystem-level data sharing. Scope 3 logistics reporting thusemerges as a cross-border governance challenge shaped by institutional pressure, strategic motivation,and uneven partner capabilities.