Scope 3 Emissions – Challenges and Opportunities The systematic accounting of Scope 3 greenhouse gas emissions comes with particular challenges. In this blog post, we first provide a brief overview of the systematics involved in classifying greenhouse gas emissions (Scope 1 to 3) and then address the specifics, challenges, and opportunities that arise in the...
From Zero to Double Materiality – How to conduct a Double Materiality Assessment in 7+1 steps? We have already covered the concept of double materiality in several blog posts (see here, here and here). However, doing so has led to the question of how to conduct a double materiality assessment. In this final instalment of...