Explainers

This article from Bloomberg, written on 24 July 2024, addresses a frequent critique of carbon accounting: Scope 3 emissions, those that arise from a company’s customers and supply chains, are essentially double-counted.

A briefing from Rethinking Capital and the Centre for Climate Engagement on applying normative accounting for intangibles in net zero transition decision governance and reporting.

Highlights from a panel discussion between senior executives driving the climate agenda at three of the UK’s most prominent financial institutions.