Accounting researchers say they have uncovered a theoretically possible solution to simplify the tracking of Scope 3 greenhouse gas emissions up and down the value chain using smart contracts and ...

Although corporations across the globe are maintaining or expanding their sustainability commitments, at least 70% of firms say that they aren't getting enough data from their suppliers to accurately ...

Scope 3 inventories have become an essential tool for organisations that are looking to take meaningful action to improve the environmental impact of their business. It can sometimes feel that ...

Only a small fraction of energy companies disclose investment-related Scope 3 emissions, despite regulatory pressure. Tracking Scope 3 emissions is challenging and resource-intensive, leading to ...