Scope 3 | NordESG

Carbon, Climate & Environment Reporting & DisclosureOctober 29, 2022by Sebastian Dürr

Scope 3 Emissions Coming to an ESG Framework near you soon!

Carbon, Climate & EnvironmentAugust 23, 2022by Sebastian Dürr

Scope 3 Emissions – Systematic Accounting How To

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...

Concepts & How ToAugust 2, 2022by Sebastian Dürr

From 0 to Double – How to conduct a Double Materiality Assessment

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...

Sustainable FinanceJuly 24, 2022by Madhavan Nampoothiri

Financed Emissions 101: Measuring financial portfolio emissions

In his blog titled, “Has the backlash against financed emissions begun?”, author Louie Woodall remarks that “Financed emissions” are no longer in vogue. He goes on to explain why “financed emissions” were all the rage in 2021, but is increasingly viewed with skepticism and concerns and why “financed emissions” might not be enough to solve...

Carbon, Climate & EnvironmentJuly 14, 2022by Sebastian Dürr

Opinion: Close encounters of the 4th kind – Scope 4 GHG Emissions

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...

RegulationJuly 4, 2022by Madhavan Nampoothiri

Assurance under US SEC Climate Reporting Rules & EU CSRD

Assurance is a very critical component of corporate financial reporting and enhances the credibility of the reported information. This article explores how assurance, both limited and reasonable, is extended to corporate sustainability reporting in the US and the EU. Corporate Sustainability reporting is no longer a “good-to-have” virtue signaling tool but a “must-have” regulatory requirement,...

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