Published : March 2023
As the business community undergoes a structural shift that calls for business leaders to better understand and quantify their climate-related risk, Scope 3 emissions disclosure initiatives contribute to this mounting pressure. So what should companies expect and how can they prepare to meet these requirements? This regulatory memo is the first release of a series of publications on Scope 3. It offers an overview of Scope 3 indirect emissions, commentary on current and upcoming disclosure rules, and insights into how companies can address measurement and disclosure challenges.