Scope 3 Emissions Tracking and Circular Supply Chain Performance, the Mediating Role of Supplier Sustainability Collaboration and Moderating Influence of Data Transparency

Abstract Purpose: This study attempts to explore the impact of Scope 3 Emissions Tracking (S3ET) on Circular Supply Chain Performance (CSCP). In particular, the study explores the role of Supplier Sustainability Collaboration (SSC) as mediator and the moderating influence of Data Transparency (DT). Design/methodology/approach : A quantitative survey design using data gathered from 328 firms in various industries (manufacturing, logistics, agribusiness, mining, retail, and service) in Ghana was utilized. In order to minimize common-methods bias, data was collected in two phases with a six-month gap. The proposed model of this research was tested using PLS-SEM through SmartPLS 4.0 software. Assessment of reliability, validity, mediation, moderation, and prediction was carried out using bootstrapping procedure. Findings: Findings of this study indicate that S3ET has significant positive effect on CSCP. Additionally, it was found that S3ET positively affects SSC, which in turn contributes positively to CSCP. It can be stated that SSC partially mediates the relationship between S3ET and CSCP. Also, DT was found to significantly moderate the relationship between S3ET and SSC, as well as the relationship between SSC and CSCP. These findings imply that the practice of sharing transparent information increases the efficiency of sustainability collaboration and promotes the success of circular supply chain. Research limitations/implications : Limitations of this study include its cross-sectional survey design and focus on firms operating in Ghana. Future studies may use longitudinal designs, explore additional mediating and moderating factors and replicate the study in other countries and industrial contexts. However, despite its limitations, the study makes an important contribution to sustainability and circular economy literature in terms of integration of Scope 3 emissions management, supplier collaboration and information transparency under one theoretical framework. Practical implications : Based on the findings of this study, firms should make investments in effective S3ET, develop sustainability-driven cooperation with suppliers and increase the transparency of information exchange in supply chains. Social implications : By exploring the way emissions tracking and sustainability collaboration affect the achievement of circular economy principles, the study identifies ways to decrease value chain carbon emissions, increase resource efficiency and achieve environmental sustainability goals. Originality/value: This study is one of the first empirical studies which consider the relationship between Scope 3 Emissions Tracking and Circular Supply Chain Performance, taking into account both mediation role of Supplier Sustainability Collaboration and moderation effect of Data Transparency.