As the global community acknowledges the impact of climate change and the need to transition to a low-carbon economy, climate-related disclosures have become a critical aspect of corporate reporting. Scope 3 greenhouse gas (GHG) emissions are vital components of climate risk metrics but are...

Accelerating climate change, deforestation, and pollution have all turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG disclosure has become a main...