Carbon emission reporting revolves around different scopes of impact. Traditionally, organisations who are disclosing their emissions have homed in on Scope 1 and Scope 2 – direct emissions and indirect emissions from purchased electricity heat and steam- with an increasing number now extending their reporting to include indirect Scope 3. More recently, a previously lesser-known … Read More
disclosure
Taking a look at the ISSB Standards
At COP26 in Glascow in 2021, the trustees of the International Financial Reporting Standards (IFRS) announced the formation of the International Sustainability Standards Board (ISSB). The ISSB’s primary objective is to create comprehensive global sustainability standards which prioritise the needs of investors so that they are able to make informed investment decisions. By creating a … Read More