Scope 3 Emissions and the Future of Corporate Climate Accountability

THE DEBATE Last year, the Securities and Exchange Commission released a draft rule that would require companies to disclose their Scope 3 emissions if they are “material” to operations. They often encompass the majority of a company’s total GHG emissions, and can include supply chain emissions, employees commuting and working from home, product use emissions, and more. Five experts evaluate opportunities up and down the value chain as corporations look beyond their operations.