Scope 3: Upstream Report - CDP and BCG
This report by CDP and Boston Consulting Group (BCG) illustrates upstream Scope 3 supply chain emissions can be 26x that of Scopes 1 and 2 combined – with supply chain emissions from manufacturing, retail, and materials sectors alone 1.4x that of the total CO2 emissions of the EU in 2022.
Read the report here
Scope 3: Upstream ReportRelated Content
Audit Committee Dialogue Summary: External reporting, internal audit, assurance and controls
In 2023, Chapter Zero organised a series of two roundtables for Audit Committee Chairs and members in partnership with Accounting for Sustainability (A4S) to explore forward planning, effective communication, and an understanding of emerging requirements for Audit Committees to drive climate action on boards. With expert input from A4S, the first session focused on external reporting requirements and internal audit and assurance controls. These are two key topics that continue to evolve and are critical for Audit Committees to keep ahead of, and you can find the key session takeaways below.
