TECHNICAL ROUND UP – ISSB SAYS SUSTAINABILITY REPORTERS MUST COLLECT DATA ON DIRECT AND INDIRECT EMISSIONS
November 30th, 2022
The International Sustainability Standards Board (ISSB) has approved key technical decisions about the operation of its first two proposed sustainability-related disclosure standards, on general and climate-related disclosures – insisting that all direct and indirect greenhouse gas emissions are declared. That means that ‘scope 1’ direct emissions from a company; 'scope 2’ indirect emissions from electricity purchased and used; and scope 3 indirect emissions from across a company’s the value chain will be measured and declared under ISSB-authorised ...
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