To what extent can the E-Liability method be implemented successfully by companies? Analysis and testing within a value chain in Belgium

Details

Supervisors

Marichal, Xavier

Faculty

Louvain School of Management

Degree label

Master [120] : ingénieur de gestion, à finalité spécialisée

Abstract

enAccurately measuring and reporting greenhouse gas emissions has become a strategic to align with climate commitments and meet growing stakeholder expectations. However, due to the complexity of the chain and limited access to suppliers’ data, enterprises often face persistent barriers when it comes to accounting for and reducing their emissions. This thesis explores an alternative approach: The E-Liability method. This accounting method, based on product carbon content and financial principles, focuses on tracking greenhouse gas emissions across supply chains in as close to real-time as practicable. By making emissions visible at the product level, the method makes decarbonization a source of competitive advantage, embedding it into companies' core strategy. A pilot implementation within two companies was conducted as an entry point for a methodological critique of the proposed framework, allowing for the identification of both practical and theoretical limitations. The pilot study highlights that the full value of the E-Liability system only emerges when it is adopted by a majority of actors across the value chain. During partial adoption phases, the system may appear resource-intensive as the current practices while still producing results based on assumptions. The findings of this thesis demonstrate that this emerging method represents a promising shift in carbon accounting, provided that the necessary governance, operational and technological structures are established alongside its adoption.