Opportunities to improve data quality of scope 3 emissions in the context of carbon neutrality: the case study of LUT University

Purpose This study aims to assess the greenhouse gas (GHG) Protocol scope 3 categories and evaluate data sufficiency from a university’s point of view. The specific purpose was to determine whether the current carbon footprint information can be used to plan emission reductions at LUT University. Design/methodology/approach This study uses the GHG Protocol’s accounting and reporting principles, namely, relevance, completeness, accuracy, consistency and transparency. In addition, opportunities aimed at improving the data quality of activity data and emission factors for scope 3 are suggested. Findings The results of data evaluation at LUT University in Finland show that the bulk of scope 3 emissions suffers from lack of data accuracy. Data unavailability and poor data quality result in over- or underestimation of carbon footprint and, more importantly, they hinder universities in their efforts to effectively manage and decrease their emissions. Practical implications Given their leading role in society, universities are in a unique position to tackle the emissions through directing a share of their educational and research activities towards actions aiming to improve data quality and completeness related to scope 3 emissions. Appropriate mitigation actions can only be derived from such improvements in data. The intellectual contribution of the university sector has substantial potential to manage and mitigate emissions of other organisations and to lead the way in the transition to global carbon neutrality. Originality/value To the best of the authors’ knowledge, this study is among the first to make specific suggestions on how higher education institutions can facilitate improved quantitative measurement of scope 3 emissions and enhance green supply chain decision making.