Eco-Business

ISSB chair Emmanuel Faber at the IFRS Foundation Conference 2023

The tool launches as companies struggle to measure and report Scope 3 emissions due to a lack of established methodologies.

Researcher Zheng Ying explains the guarantees that power in China has been produced from clean sources.

The draft of its new Corporate Net-Zero Standard proposed the separation of Scope 1 and 2 reporting and expects companies to commit to using cleaner energy by 2040. It also addressed the use of carbon credits to address residual emissions.

Ahead of mandatory reporting, nearly all small-cap issuers now disclose at least one of TCFD's 11 recommendations, a market regulator study finds. But Scope 3 emissions – still without a fixed disclosure deadline – remain a major challenge.

By Gabrielle See

By Robin Hicks

By Jeremy Chan

By Syntao Green Finance and China Sustainable Investment Forum

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Two experts call on companies to calculate and report Scope 3 emissions along their value chain as soon as possible. By Zhang Nan and Li Dianyi

Carbon capture and storage has been hailed as a potential way to reduce emissions, but it is more likely to increase them by boosting oil and gas extraction. The cheaper and more effective solution is to move to cleaner forms of energy. By Kevin Morrison

Beyond investors, consumers should also be empowered to critically use sustainability reports to assess a company's sustainability credentials. Here are five steps they can take to start reading reports using GRI standards. By Hendri Yulius Wijaya

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The climate non-profit's head Sherry Madera insists there are just 450 questions, not over 5,500 as some industry players have cited, in its new questionnaire, which has faced pushback for failing to ease disclosure burden as intended.

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