All Scope 3 emissions articles
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NewsMN to support Follow This resolution at Shell AGM
MN’s main explanation for its voting intention is that Shell’s 20-30% liquefied natural gas growth doesn’t align with the Paris Climate Agreement
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NewsClean Energy Financing Ratio set to be key theme this AGM season
MSCI found that nearly 60% of listed companies are disclosing their Scope 1 and 2 emissions, an increase of 16 percentage points in two years
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NewsBrunel’s Ward warns against ‘demonising or misallocating capital’ amid Scope 3 push
‘Only operating with 20% of the necessary information is quite unnerving if you’re an investor ,’ says Brunel’s chief responsible investment officer
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Opinion PiecesViewpoint: The SEC should not diverge on Scope 3
Reporting of value chain emissions, whether upstream such as purchased goods, or downstream – such as product use (think combustion of fossil fuels), will be abandoned
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NewsInvestors bemoan ExxonMobil legal move against shareholder climate resolution
Oil and gas major says it turned to court in bid to ‘stop abuse’ of shareholder proposal process
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NewsIIGCC nears guidance on addressing Scope 3 in investment portfolios
Asset-level engagement in material sectors and categories the way forward, working group suggests
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NewsEuropean pension funds turn to co-filing at Shell to up climate credibility
Co-ordinator Follow This hails escalation by 27 leading investors
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FeaturesNet zero’s bond index problem
The fixed-income space has not been short of sustainability innovations over the years.
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NewsISSB: Scope 3 emissions emerge as key challenge
ISSB’s Transition Implementation Resource Group will aim to understand what challenges constituents are facing and attempt to avoid diversity in practice
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Special ReportPhase two of Climate Action 100+: five reflections
The landmark collaborative investor engagement initiative must prove its worth
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AnalysisAnalysis: German states realign €30bn pension fund assets to stricter ESG standards
Four German states have recently revised their sustainable investment strategies, sticking to stricter ESG rules
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NewsISSB approves one-year transitional relief for IFRS S-1
The relief will allow companies to report solely on climate-related risks and opportunities in accordance with IFRS S-2, Climate-related Disclosures
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NewsScope 3 data in portfolio construction is misguided, says Osmosis
For the purposes of portfolio construction, asset managers should not consider evaluating company performance on S3 data, research found
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Opinion PiecesViewpoint: And if we trusted the market to improve ESG information?
What trust would one put in financial information that is solely reserved for investors and not published, that no independent analyst could challenge, given that the regulator would have no way of guaranteeing its veracity either?
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Special ReportESG: Will Scope 3 lead to a tech exodus in public markets?
Could the roll out of Scope 3 reporting bring ESG funds’ love affair with tech to an abrupt end?
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NewsISSB to require businesses to report Scope 3 greenhouse gas emissions
‘I think it is really important that we have it on the public record that we are not just agreeing to (a) [and] (b) ‘cold’,’ says Sue Lloyd
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NewsOil and gas companies struggle to offer credible transition plans
No oil and gas company has developed a business strategy that offers clear and robust path to shift away from fossil fuel production
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FeaturesEmissions reporting: taking stock of indirect emissions in Scope 3
Disclosure proposals by the US Securities and Exchange Commission (SEC) in March could guide the regulatory searchlight beyond companies’ direct and indirect C02 emissions (Scope 1 and 2) and towards upstream and downstream (Scope 3) emissions.
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NewsUK finalises TCFD-based pension scheme climate risk regs
Few material changes seen in response to feedback and most significant ones respond to practical concerns
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News‘Green Swan’ conference: Pension fund execs highlight carbon pricing, data needs
Senior executives from Alecta, AP4, FRR and VER discuss the key ingredients needed to harness market forces in favour of the effort to combat climate change
