All Scope 3 emissions articles
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NewsIIGCC finalises materiality-based Scope 3 guidance for investors
Guidance recommends investors approach scope 3 with materiality and transparency in mind, and be cautious about aggregation
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NewsAP4 to integrate Scope 3 emissions into investment decisions
The fund is tackling the controversial area as part of its commitment to halve the emissions of its investments by the end of the decade
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Opinion PiecesViewpoint: Are sustainability standards a distraction?
The debate about standardised reporting of Scope 3 emissions loses sight of an important point about the need for judgment, says Iancu Daramus
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FeaturesWhy investors should focus on Scope 3 emissions
The investment industry is preoccupied with reducing Scope 1 and 2 emissions in portfolios to meet net-zero commitments. However, this focus will not provide a way to effectively manage climate transition and physical risk.
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AnalysisTensions mount at oil & gas majors ahead of AGMs
Aegon has called on its asset managers to snub Shell’s climate plan but NBIM says it meets expectations
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NewsMN to support Follow This resolution at Shell AGM
MN’s main explanation for its voting intention is that Shell’s 20-30% liquefied natural gas growth doesn’t align with the Paris Climate Agreement
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NewsClean Energy Financing Ratio set to be key theme this AGM season
MSCI found that nearly 60% of listed companies are disclosing their Scope 1 and 2 emissions, an increase of 16 percentage points in two years
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NewsBrunel’s Ward warns against ‘demonising or misallocating capital’ amid Scope 3 push
‘Only operating with 20% of the necessary information is quite unnerving if you’re an investor ,’ says Brunel’s chief responsible investment officer
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Opinion PiecesViewpoint: The SEC should not diverge on Scope 3
Reporting of value chain emissions, whether upstream such as purchased goods, or downstream – such as product use (think combustion of fossil fuels), will be abandoned
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NewsInvestors bemoan ExxonMobil legal move against shareholder climate resolution
Oil and gas major says it turned to court in bid to ‘stop abuse’ of shareholder proposal process
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NewsIIGCC nears guidance on addressing Scope 3 in investment portfolios
Asset-level engagement in material sectors and categories the way forward, working group suggests
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NewsEuropean pension funds turn to co-filing at Shell to up climate credibility
Co-ordinator Follow This hails escalation by 27 leading investors
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FeaturesNet zero’s bond index problem
The fixed-income space has not been short of sustainability innovations over the years.
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NewsISSB: Scope 3 emissions emerge as key challenge
ISSB’s Transition Implementation Resource Group will aim to understand what challenges constituents are facing and attempt to avoid diversity in practice
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Special ReportPhase two of Climate Action 100+: five reflections
The landmark collaborative investor engagement initiative must prove its worth
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AnalysisAnalysis: German states realign €30bn pension fund assets to stricter ESG standards
Four German states have recently revised their sustainable investment strategies, sticking to stricter ESG rules
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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?
