In talking with supply chain leaders around the world, I often hear that reducing Scope 3 greenhouse gas emissions (GHGs) is either too confounding or too nebulous to warrant any meaningful investment ...

Is it possible to do well while doing good? Environmental, social and governance (ESG) describes a set of business performance metrics that are focused on environmental sustainability and ethical ...

The global landscape is moving towards more transparent climate disclosures. Businesses are expanding their reporting to cover emissions from direct operations and their entire value chain, including ...

New regulations are requiring companies to include scope 3 emissions in their climate reports. Scope 3 encompasses the biggest contributor to greenhouse gas emissions for most organizations, as it ...

On October 28, the United Nations Framework Convention on Climate Change (UNFCCC) issued a stark synthesis report showing that current global pledges reduce emissions by just 2.6% — a fraction of the ...

Only 32% of global high tech companies include scope 3 emissions as part of broader net-zero targets, Accenture research found. Scope 3 emissions for high tech companies are 24 times greater than ...

Upstream and downstream activities that indirectly impact a company’s Scope 3 emissions may be difficult to measure, but a collaborative investment between stakeholders will help improve environmental ...

Accurately calculating Scope 3 emissions—indirect greenhouse gas (GHG) emissions generated by sources not owned or controlled by a company—is challenging given the extensive data required from ...

No discussion of sustainability reporting would be complete without a mention of Scope 3 greenhouse gas emissions. During an AICPA webcast earlier this week, the co-author of recently finalized ...

Measuring, reporting, and reducing carbon emissions along the entire supply chain could become a new normal for large companies in the United States, courtesy of a new law in California that the ...

As the clock rapidly counts down towards ambitious national and international climate targets, there is a growing understanding that action is needed imminently — before it’s too late to make a ...

Before they introduce credible targets to reduce greenhouse gas emissions, companies must first measure them. The Greenhouse Gas Protocol, a global accounting standard for carbon emissions, defines ...