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‘Parsimonious and empirically driven approach’ to Scope 3 emissions can lower reporting burden

Lorries - Scope 3 greenhouse gas emissions
Scope 3 greenhouse gas emissions represent more than 80% of companies’ carbon footprints (Photo: AZ-BLT/Envato)

A lack of consensus on which categories should be regarded as material is making it harder for companies to report Scope 3 emissions, says the London Stock Exchange Group

Investors should concentrate on the most material types of a company’s Scope 3 greenhouse gas emissions when making an ...

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