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Scope 3 reporting is gaining importance 

Responsible corporate governance with regard to shaping a sustainable future is increasingly expected.

The potential of net zero to net positive can be developed through various approaches: Anchoring sustainability in the strategy, shaping the supply chain, and creating non-financial transparency.

The Greenhouse Gas Protocol provides the framework for reporting greenhouse gas emissions as:

  • Scope 1 (direct emissions)
  • Scope 2 (indirect energy emissions)
  • Scope 3 (other indirect emissions from the value chain).

Scope 3 emissions often make up the largest part of an organisation's Co2 footprint. This is why clients, investors and regulators are increasingly demanding transparency in terms of holistic environmental performance.

Read how comprehensive emissions assessments enable companies to identify risks and opportunities within the value chain and develop more sustainable business models in the enclosed HANDELSZEITUNG article written by our colleagues Stefan Baldenweg and Jonathan Demierre.

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