Vol: 16, Issue: 2 2026

The Impact of Disclosing Scope 3 Greenhouse Gas Emissions on the Enterprise Value

Sarah Abdulmelik Abdulhameed, Omer Abdulmelik Abdulhameed

This study looks at how telling people about Scope 3 greenhouse gas emissions affects the value of a company. It is getting harder to report on sustainability in the supply chain. The study used statements and sustainability reports from Karsan Economic Entity in Turkey over twelve years from 2013 to 2024. It compared the company before. After it started reporting on sustainability. The results show that the value of the company went up after it started doing things in a sustainable way. Scope 3 emissions were responsible for forty one point seven percent of this increase. However just telling people about Scope 3 emissions did not directly affect the value of the company. Other things like changes in the way the company operates and things happening in the economy also played a role. The study found that it is not about telling people about sustainability but actually doing things in a more sustainable way that really increases the value of a company. The study says that company leaders and people who make policies should make sure to include Scope 3 emissions in their reports so they can help reduce the effects of climate change and make their companies stronger, in the run.