Below is an excerpt from ISS Corporate Solution’s recently released article “Are European Companies Ready for Scope 3 Disclosures?”. The full article is available on the ISS Corporate Solutions (ICS) online library.
Under new European Union (EU) sustainability reporting rules, companies will be required to make a deep assessment of their Scope 3 emissions.
The EU’s Corporate Sustainability Reporting Directive (CSRD) calls on companies to disclose information about the integration of climate-related impacts, risks and opportunities into their business strategies. Scope 3 emissions represent the majority of most companies’ GHG emissions.
Authored by:
Reinhilde Weidacher, Managing Director, Head of EMEA Solutions, ISS Corporate Solutions
