All Scope 3 emissions articles
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NewsInvestors and climate leaders oppose rival carbon accounting plan
David Blood and Nicholas Stern part of group rejecting efforts to establish new systrem that could do away with need to disclose Scope 3 emissions
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Special ReportThe climate dilemma: why mining and tech companies are proving complicated for net-zero investors
The mining industry is estimated to be directly responsible for 4-7% of global greenhouse gas emissions. When Scope 3 emissions, including those from coal-fired power generation, are included, that figure leaps to nearly 30%.
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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
