All Scope 3 emissions articles
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NewsScope 3 emissions data out by ‘up to 2,480%’ warns research [updated]
Estimates were calculated using a popular technique known as an Environmentally Extended Input Output (EEIO) model
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NewsISSB targets Scope 3 clarity in proposed IFRS S2 climate rule changes
‘It is the role of a responsible standard-setter to listen to market feedback from the earliest implementation stages,’ says ISSB vice chair Sue Lloyd
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NewsAsset owners urged to cut exposure to firms with no Scope 3 target, says NZAOA
Report advises asset owners to take a series of immediate steps to ‘make meaningful progress, while driving public discourse and pushing for regulatory change’
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NewsISSB faces ‘reputational’ challenges as it weighs sustainability rule changes
Engaging the standard-setting process is a ‘big deal’, says Sue Lloyd
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NewsIIGCC finalises materiality-based Scope 3 guidance for investors
Guidance recommends investors approach scope 3 with materiality and transparency in mind, and be cautious about aggregation
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NewsAP4 to integrate Scope 3 emissions into investment decisions
The fund is tackling the controversial area as part of its commitment to halve the emissions of its investments by the end of the decade
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Opinion PiecesViewpoint: Are sustainability standards a distraction?
The debate about standardised reporting of Scope 3 emissions loses sight of an important point about the need for judgment, says Iancu Daramus
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FeaturesWhy investors should focus on Scope 3 emissions
The investment industry is preoccupied with reducing Scope 1 and 2 emissions in portfolios to meet net-zero commitments. However, this focus will not provide a way to effectively manage climate transition and physical risk.
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AnalysisTensions mount at oil & gas majors ahead of AGMs
Aegon has called on its asset managers to snub Shell’s climate plan but NBIM says it meets expectations
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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
