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VCM Code of Practice Launches, with Google, Unilever and Hitachi on Board

Chris Hall

The targets used are those of the Greenhouse Gas Protocol, the international emissions accounting tool which separates emissions into Scopes 1, 2 and 3, ranging from direct emissions from owned sources through to indirect emissions throughout a company’s value chain. .

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ISSB Eases Scope 3 Reporting Requirements for Financial Sector

ESG Today

The ISSB was launched in November 2021 at the COP26 climate conference, with the goal to develop IFRS Sustainability Disclosure Standards to provide investors with information about companies sustainability risks and opportunities. To date, more than 35 jurisdictions have started the process to use the standards.