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...
On May 25, 2022, the U.S. Securities and Exchange Commission (“SEC”) issued two ESG related proposals applicable to investment funds. The first proposal pertains to amendments to the Fund “Names Rule”, which adds new requirements for funds that consider ESG factors in their investment practices. The second proposal requires enhanced ESG disclosures by investment Advisers...
Quantifying risks and putting a risk management system in place are the bedrock of investments. However, while the risk assessment tools for traditional investments are reasonably mature, incorporating climate risks into investments is relatively new, and the tools for climate risk assessments are evolving. In this article, we explore three tools developed to quantify climate-related...
Opinion | Close encounters of the 4th kind – Scope 4 GHG Emissions Most likely, you have heard about scope 1, 2 and 3 GHG emissions. Recently, some of you may have experienced a close encounter of the 4th kind: Scope 4 GHG emissions. Scope 4 GHG emissions have been mentioned in the climate strategy...
(This is the third of the 3 part series on Net Zero and includes “What is Net Zero”(Part 1), How to set Net Zero targets(Part 2) and financing emission reduction and Net Zero targets(Part 3)) When setting Net-Zero and Corporate Decarbonization targets, every corporate should be aware of the various financial instruments that can help...
(This is the second of the 3-part series on Net Zero and includes “What is Net Zero” (Part 1), How to set Net Zero targets (Part 2) and how to finance Net Zero targets (Part 3)) In the last part, the concept of Net Zero and related terms were touched upon (read here). This part...