Scope 3 reporting is a hard sell down the supply chain

The concept of a just transition must consider the rights of all workers as any economy moves to a low-carbon world and adapts to the new realities of climate change.

International regulators are pushing for listed companies to disclose their indirect emissions, holding corporates to account for their environmental impact upstream and downstream. Scope 3 emissions are critical for shareholders to measure the climate risk of their portfolios. Unlisted firms are not yet required to report on their Scope 3 emissions but are strongly encouraged to do so.