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This pathway discusses the need for further research into how focal companies measure and manage indirect Scope 3 emissions in their value chains.

This pathway relies on the authors' qualitative research on European companies' decarbonisation strategies. We analysed self-reported and tertiary data from 33 manufacturing European companies considered leaders in climate action. Additionally, interviews were conducted with four experts who work to elaborate decarbonisation strategies in large companies that are part of global value chains.

The limited visibility of focal firms over their value chains and data collection capacity raises questions on the reliability of indirect emissions inventories and companies’ ability to manage indirect emissions.

Investigation of the emerging empirical phenomena of indirect emissions may lead to valuable insights for the measurement and management of sustainability issues.

Our piece explores the process of constructing indirect emissions inventories, assists in ensuring accurate interpretation of the data and provokes discussion on focal companies’ role in managing Scope 3 emissions.

Many stakeholders refer to companies' Scope 3 inventories. This piece exposes inconsistencies in these inventories and what companies' responsibilities are in managing emissions.

Research on managing sustainability issues in supply and value chains is increasing, and indirect emissions are central in this space. This impact pathway seeks to stimulate research in underdeveloped areas by discussing the limitations of this data and highlighting practical limitations present in its management.

The paper aims to propose the development of an eco product to replace the traditional cotton swab that meets the expected needs, besides having a bias based on sustainability and economic viability.

The applied nature article opted for an exploratory and descriptive study, with the objective of seeking a solution to a real problem: to reduce the environmental impact in the disposal of cotton swabs. To test this hypothesis, the exploratory stage evaluated the literature on the principles of eco design and environmental marketing to understand market viability and environmental impacts. The descriptive phase presented a comparative analysis between the original product and the proposed one, in terms of production processes and impacts of the product life cycle. Thus, an alternative product was conceived and validated applying the life cycle analysis (LCA).

The paper provides a comparative analysis between the eco product and the traditional product in order to validate the hypothesis that the new proposal reduces the environmental impact. It was found that both productive processes have similar impacts; however, the raw material of the proposed eco product demonstrated a significant reduction in the impact caused on the environment, considering cradle to cradle analysis.

This paper conceives an eco product as an alternative to traditional cotton swab, presenting an innovative potential in line with worldwide sustainability trends.