Oil and gas сompanies' greenhouse gases emissions reporting: Scope 3

UDK: 502.55(204):622.276
DOI: 10.24887/0028-2448-2023-5-139-144
Key words: decarbonization, emission, greenhouse gases (GHG), oil and gas complex, oil and gas corporations, scope 3
Authors: K.P. Danilin (Luzin Institute for Economic Studies, Kola Science Centre of the RAS, RF, Apatity), A.A. Cherepovitsyna (Luzin Institute for Economic Studies, Kola Science Centre of the RAS, RF, Apatity), A.V. Beloshitskiy (Bashneftegeofizika JSC, RF, Ufa)

The article deals with the issue of 3 Scope reporting on Russian oil and gas sector and foreign enterprises carbon footprint. The foreign experience of accounting for indirect greenhouse gas (GHG) emissions Scope 3 in the oil and gas sector companies is studied, and the main international standards in this area are considered. The research has been carried out to analyze current strategies for accounting for emissions from the Scope 3 of domestic oil and gas enterprises based on reports from the largest domestic players in this market. Work has been carried out on the classification of 12 the world's largest corporations in the oil and gas sector in terms of reporting categories of 3 scope GHG reporting. The results show that Russian corporations have already largely implemented the experience of foreign colleagues in using Scope 3 GHG reporting as an actual indicator in climate change control policy. In addition, an analysis was carried out on the goals that domestic companies declare to reduce GHG emissions. It shows that the goals for total carbon neutrality by 2050 are fixed in the strategic documents and reports of most corporations, in contrast to the intermediate goals on the way to this result. Analysis of the accounting practice for the Scope 3 of GHG emissions shows that there are a number of factors that do not allow for a comparative analysis of numerical indicators between different corporations in the Russian oil and gas sector.


1. Downie J., Stubbs W., Corporate carbon strategies and greenhouse gas emission assessments: The implications of scope 3 emission factor selection, Business Strategy and the Enviroment, 2012, V.21, no. 6, pp. 412–422, DOI:10.1002/bse.1734

2. Downie J., Stubbs W., Evaluation of Australian companies’ scope 3 greenhouse gas emissions assessments, Journal of Cleaner Production, 2013, V. 56, pp. 156 – 163, DOI:10.1016/j.jclepro.2011.09.010

3. Onat N.C., Kucukvar M., Tatari O., Scope-based carbon footprint analysis of U.S. residential and commercial buildings: An input- output hybrid life cycle assessment approach, Building and Environment, 2014, V.72, pp. 53–62, DOI:10.1016/j.buildenv.2013.10.009

4. Harris J., The emerging importance of carbon emission-intensities and scope 3 (supply chain) emissions in equity returns, 2015, 8 p., DOI: 10.2139/ssrn.2666753

5. Wiedmann T., Chen G., Owen A. et al., Three-scope carbon emission inventories of global cities, Industrial Ecology, 2021, V. 25, no. 3, pp. 735–750, DOI:10.1111/jiec.13063

6. Shrimali G., Scope 3 emissions: Measurement and management, The Journal of Impact and ESG Investing, 2022, pp. 31-54, DOI: 10.3905/jesg.2022.1.051

7. Theophile A., Coqueret G., Tavin B., Welgryn I., Scope 3 emissions and their impact on green portfolios, 2022, 32 p., DOI: 10.2139/ssrn.4012629

8. Capello M.A., Mitigating scope 3 emissions in oil and gas: An updated summary, Second International Meeting for Applied Geoscience & Energy, 2022, pp. 3321-3325, DOI: 10.1190/image2022-3751465.1

9. Robert S., Dan I., Grice L.N., Exploring indirect «Scope 3» geenhouse gas emissions for oil and gas, SPE 179294-MS, 2016, DOI:10.2118/179294-MS

10. Hertwich E.G., Wood R., The growing importance of scope 3 greenhouse gas emissions from industry, Environmental Research Letters, 2018, Lett. 13, DOI:10.1088/1748-9326/aae19a

11. Sergienko O.I., Trofimova A.S., Environmental criteria within the supply chain: The international experience (In Russ.), Ekonomika i ekologicheskiy menedzhment, 2012, no. 2, pp. 56-57.

12. Gaysin M., Dunaeva A., Zvorykina A., Management of greenhouse gas emissions at Transneft facilities (In Russ.), Energeticheskaya politika, 2022, no. 8(174), pp. 42-49.

13. Shmal’ G.I., Oil and gas complex of Russia in modern conditions: innovations, breakthrough technologies, new personnel policy (In Russ.), Neftyanoe khozyaystvo = Oil Industry, 2021, no. 4, pp. 7–9.

14. Saitova A.A., Il’inskiy A.A., Fadeev A.M., Scenarios for the development of oil and gas companies in Russia in the context of international economic sanctions and the decarbonization of the energy sector (In Russ.), Sever i rynok: formirovanie ekonomicheskogo poryadka, 2022, no. 3, pp. 134–143, DOI:10.37614/2220-802X.3.2022.77.009

15. Cherepovitsyn A., Rutenko E., Strategic planning of oil and gas companies: The decarbonization transition, Energies, 2022, V. 15, no. 17, pp. 6163, DOI:10.3390/en15176163

16. Ducoulombier F., Understanding the importance of scope 3 emissions and the implications of data limitations, The Journal of Impact and ESG Investing Summer, 2021, V. 1, no. 4, pp. 63-71, DOI: 10.3905/jesg.2021.1.018

To buy the complete text of article (a format - PDF) or to read the material which is in open access only the authorized visitors of the website can. .