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Tag: Scope 3 reporting
California Pushes Scope 3 Reporting for $1B+ Firms
March 25, 2026
California. Regulators are moving to define how one of the most ambitious corporate climate disclosure laws in the United States will take shape. The California Air Resources Board (CARB) has...
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ISSB Eases Financed Emissions Rules Under IFRS S2, Giving Banks And Asset Managers Reporting Relief
December 12, 2025
• Financial institutions can narrow Scope 3 reporting to loans, investments, and assets under management, excluding facilitated and underwriting related emissions.• Amendments reduce operational burden without changing investor-facing climate risk...
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