Environmental, Social, and Governance (ESG) practices have gained immense popularity as a framework for promoting corporate sustainability However, this mini-review uncovers the stark contrast between the theoretical aspirations of ESG and its practical applications, revealing a widespread reliance on superficial compliance over substantive change.

The acceleration of global climate change poses enormous challenges to the automotive manufacturing industry, a key sector in reducing greenhouse gas (GHG) emissions. Particularly, Scope 3 emissions, encompassing indirect emissions, often constitute the largest carbon footprint component in this sector, yet their quantification and management remain challenging.

The global steel industry is integral to the development of modern infrastructure, yet it stands as one of the most significant contributors to greenhouse gas (GHG) emissions worldwide. This dichotomy brings forth the imperative for an in-depth analysis of GHG inventory practices and the pursuit of sustainable production methods.