A Major Step Forward for Scope 3 Carbon Emissions

Research Paper
October 1, 2020
Preview
Reporting on Scope 3 emissions continues to raise challenges for companies and institutional investors due to poor disclosure, data incompleteness and high volatility. Yet, these indirect upstream and downstream emissions tend to represent the largest share of a company's – or a portfolio's – total emissions. This report highlights the importance of comparable Scope 3 estimates when managing climate change risks facing investment portfolios.

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