Firms are increasingly disclosing Scope 3 (supply chain) carbon emissions in addition to Scope 1-2 (direct and energy consumption) emissions. Two common Scope 3 emission assessments exist: Life-Cycle which encompasses emissions of all firms in the supply chain, and Cradle-to-Gate which encompasses emissions of all upstream firms. One can also conceptualize a Gate-to-Grave assessment which encompasses emissions of all downstream firms....