Companies are increasingly under pressure to capture their emissions in order to meet external reduction requirements. Most emissions are not produced by the company itself, but by upstream and downstream activities of the value chain. The concept of Scope 3 Carbon Accounting (S3CA) is focusing on capturing Scope 3 emissions but lacks practical implementation. This paper provides a systematic literature review of existing challenges and outlines future directions. The challenges identified can

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... e allocated to three main clusters, which correspond to the steps of S3CA: (1) definition of boundaries, (2) data collection and preparation, and (3) evaluation and interpretation. In particular, we propose that the use of new digital technologies can support the reduction of existing challenges and thus the establishment of S3CA in practice.