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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.

This study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.

The authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.

A diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.

If an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.

This research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

This study aims to provide a comprehensive framework for the study of indoor air quality (IAQ) in hospitality premises. The goal is to identify the drivers of air pollution, both at the exogenous and endogenous level, to generate insights for facility managers.

The complexity of hospitality premises requires an integrated approach to properly investigate IAQ. The authors develop an overarching framework encompassing a monitoring method, based on real-time sensors, a technological standard and a set of statistical analyses for the assessment of both IAQ performance and drivers, based on correlation analyses, analysis of variance and multivariate regressions.

The findings suggest that the main drivers of IAQ differ depending on the area monitored: areas in contact with the outdoors or with high ventilation rates, such as halls, are affected by outdoor air quality more than guestrooms or fitness areas, where human activities are the main sources of contamination.

The results suggest that the integration of IAQ indicators into control dashboards would support management decisions, both in defining protocols to support resilience of the sector in a postpandemic world and in directing investments on the premises. This would also address guests’ pressing demands for a broader approach to cleanliness and safety and support their satisfaction and intention to return.

To the best of the authors’ knowledge, this is the first study developing a comprehensive framework to systematically address IAQ and its drivers, based on a standard and real-time monitoring. The framework has been applied across the longest period of monitoring for a hospitality premise thus far and over an entire hotel facility.