All Scope 3 emissions articles – Page 2
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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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News
ISSB 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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News
Oil 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
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Opinion PiecesViewpoint: PE must work towards measuring impact of sustainable investing
While EU regulation is a positive development, which will bring greater standardisation to ESG reporting, investors, organisations and regulators must aim to go further
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News
Investors split 17%-83% over Total climate shareholder resolution
Requisitionists see level of support sending ‘strong signal’ to French oil and gas major
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NewsTotal, Shell in the spotlight given climate resolution, updates
French asset manager Meeschaert has led filing of a shareholder resolution at Total, while investors engaging with Shell hailed its net zero commitment
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News
TEG member sees Scientific Beta criticism revealing net zero laggard
Andreas Hoepner sees criticism stemming from commercial self-interest
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