Carbon Footprint Accounting in Nigerian Supply Chains: Framework Development, Measurement Challenges, and Decarbonisation Pathways for the Manufacturing Sector

This dissertation develops an original carbon footprint accounting framework for Nigerian supply chains, empirically documents the measurement challenges encountered in implementing it, and identifies viable decarbonisation pathways for the manufacturing sector across the South West, North Central, and South South geopolitical zones. Carbon footprint measurement in supply chains is increasingly demanded by international buyers, sustainability reporting frameworks, and emerging carbon market mechanisms. However, standard carbon accounting methodologies developed for advanced economy supply chains, including Scope 1, 2, and 3 emission accounting under the GHG Protocol, face profound implementation barriers in Nigerian manufacturing supply chains characterised by unreliable electricity grid access, informal supplier tiers, fragmented logistics networks, and limited environmental data infrastructure. Drawing on environmental accounting theory, life cycle assessment methodology, and supply chain decarbonisation literature, the dissertation constructs an original Contextually Adapted Supply Chain Carbon Accounting Framework that incorporates off-grid energy emissions estimation, informal supplier carbon proxy methods, and logistics emissions modelling under data-scarce conditions. The framework is piloted across 25 manufacturing firms and validated through a technical expert panel of 20 environmental engineers and supply chain specialists. Measurement challenges are documented through structured difficulty logs and expert interviews. Decarbonisation pathways are identified through scenario modelling and stakeholder workshops. Original contributions include the Contextually Adapted Supply Chain Carbon Accounting Framework, a validated carbon measurement difficulty typology for developing country supply chains, quantified decarbonisation scenario projections for Nigerian manufacturing, and methodological innovations in proxy-based supply chain emission estimation. Keywords: carbon footprint, supply chain accounting, decarbonisation, manufacturing, Nigeria.