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

Abstract

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