Carbon accounting management in complex manufacturing supply chains: A structured framework approach

Abstract

Improving the management of carbon emissions in the drive to Net-Zero can involve both complex measurements and the development of cleaner technologies, which is a demanding challenge for both the private and public sectors. Specifically, within complex and often sensitive supply chains such as aerospace manufacturing, accounting for carbon management requires quantification of the extended enterprise’s direct and indirect emissions as a system. Currently however, there is a lack of standardised methods for carbon accounting suitable for use in the measurement and auditing of carbon performance both in the production process as well as in the supply chain. This research presents a structured framework-based approach, that could facilitate accurate, consistent and simplified management of carbon scoping, measurement and reporting, across complex extended supply chains. The proposed five step approach sets a thematic orientation for future customisation of carbon accounting tools at every step of the framework.