Forbes contributors publish independent expert analyses and insights. Ian writes on fossil energies, climate, and transition to renewables. There is a growing need for companies to adopt carbon ...

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 ...

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 ...

The SEC’s forthcoming rule on climate risk disclosures should be released expeditiously and, among other items, require concrete and specific disclosure of a company’s Scope 3 emissions. 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 ...

Public companies will soon have to measure and report their Scope 3 emissions if a rule proposed Monday by the Securities and Exchange Commission is finalized. Securities issuers would also have to ...

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 ...

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 ...