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Liability of non-state actors for scope 3 emissions
Abstract Scope 3 emissions of non-state actors are increasingly relevant. These emissions are becoming more significant in the legal debate regarding climate change mitigation and liability. There are various reasons for this trend, such as increasing attention for these emissions in litigation, ipcc reports and (legal) literature.
Brans, Edward, Peters, Mathijs
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The growing importance of scope 3 greenhouse gas emissions from industry [PDF]
Carbon reporting is increasingly focussing on indirect emissions that occur in the supply chain of establishments. The GHG protocol, a corporate standard, distinguishes scope 2 (emissions associated with electricity consumption) and scope 3 (emissions ...
Edgar G Hertwich, Richard Wood
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Tackling the Beast – How to Assess Scope 3 Emissions [PDF]
The transparent and valid measurement of Scope 3 emissions (indirectly caused emissions upstream and downstream) represents one of the greatest challenges for companies during their sustainable transformation. In order to assess the current performance of a company and to derive the necessary action steps, it is essential to have the best possible ...
Lukas Höber +2 more
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This article takes the appeal decision in Milieudefensie et al. v. Royal Dutch Shell plc. as an opportunity to critically examine the evolution of responsibility for reducing Scope 3 emissions in corporate climate change litigation. To this end, the article first provides an overview of the scientific, accounting, and regulatory contexts pertaining to ...
Keuschnigg, Isabela +7 more
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Scope 3 emissions: Data quality and machine learning prediction accuracy
Investors’ sophistication on climate risk is increasing and as part of this they require high-quality and comprehensive Scope 3 emissions data. Accordingly, we investigate Scope 3 emissions data divergence (across different providers), composition (which
Kitto, Adam +5 more
core +1 more source
Investors’ sophistication on climate risk is increasing and as part of this they require high-quality and comprehensive Scope 3 emissions data. Accordingly, we investigate Scope 3 emissions data divergence (across different providers), composition (which
Nicholas A. Pittman (17396508) +5 more
core +1 more source
Potenziale digitaler Technologien im Scope 3-Carbon Accounting
Der Klimawandel stellt eine der größten Herausforderungen für Unternehmen dar. Um Strategien für die Dekarbonisierung der eigenen Geschäftstätigkeiten festlegen zu können, ist die Berechnung von Treibhausgasemissionen notwendig.
Schnelle, Johannes +2 more
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Companies are increasingly setting greenhouse gas (GHG) emission reduction targets to align with the 1.5 °C goal of the Paris Agreement. Currently, companies set these science-based targets (SBTs) for aggregate GHGs expressed in CO _2 -equivalent ...
Anders Bjørn +6 more
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Biases in divergence of Scope 3 emissions datasets.
This table breakdowns the divergence in raw emissions values between three of the largest third-party datasets (ISS ESG, Refinitiv Eikon and Bloomberg) as described in Section 4.1 into Year (panel a), Sectors (panel b), Number of disclosed categories ...
Nicholas A. Pittman (17396508) +5 more
core +1 more source
Categorization of Scope 3 Emissions for Streamlined Enterprise Carbon Footprinting [PDF]
Many organizations look to carbon footprint protocols for guidance on measuring their greenhouse gas emissions, or carbon footprint. Existing protocols generally require estimation of direct emissions (Scope 1) and emissions from direct purchases of energy (Scope 2), but focus less on indirect emissions upstream and downstream of the supply chain ...
Y Anny, Huang +2 more
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