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Showing 1 - 10 of 414 results for "Scope"

Companies call for certainty around climate disclosures

RIDDHIMA TALWANI  |  MONDAY, 31 AUG 2026  |  NEWS
... are calling for more certainty when it comes to climate disclosures, with one expert noting it would be better to wait for Scope three emissions reporting before "dumbing down" assurance requirements. Treasury recently opened a consultation to enhance ...

Treasury consults on reducing climate disclosure costs

RIDDHIMA TALWANI  |  MONDAY, 24 AUG 2026  |  NEWS
... meet a 'defined baseline standard'," Treasury said. "For example, this could involve requiring reasonable assurance for Scope one and Scope two emissions disclosures, while Scope three emissions disclosures could continue to be subject to limited assurance." ...

Ethical funds get picky as carbon bakes into AI-heavy benchmarks

RIDDHIMA TALWANI  |  MONDAY, 24 AUG 2026  |  NEWS
... beneficiaries, AI-resilient or AI-immune businesses. Hindocha said portfolio level carbon matters, and Janus Henderson portfolio scope one, two, and three weighted average carbon intensity has fallen by around 5% over the last five years, and it is currently ...

Aware Super introduces reproductive health leave

RIDDHIMA TALWANI  |  THURSDAY, 30 JUL 2026  |  NEWS
... fund's previous 10-day menopause leave policy, which was only available to permanent staff. The new leave is broader in scope and open to all eligible permanent and maximum-term employees, whether full-time or part-time. The entitlement may be used ...

Roundtable reflections: Is ESG dead?

BETH GOLDSMITH, CARLOTA GARCIA-MANAS  |  MONDAY, 20 JUL 2026  |  NEWS
... perspective is gaining traction. This approach recognises systemic risks rather than focusing onrisks specific to companies in scope. Systemic risks are not just ESG in nature and include other risks like AI, cyber security and geopolitics. For large ...

Microsoft emissions jump on data centres buildout

RIDDHIMA TALWANI  |  WEDNESDAY, 15 JUL 2026  |  NEWS
... Growth-related emissions pressure was expected. The more important signal is where that pressure is concentrated." While Scope three emissions remains the largest share of Microsoft's footprint overall, Scope two emissions rose sharply from just 2% to ...

EU to ease sustainability reporting burden on firms

RIDDHIMA TALWANI  |  THURSDAY, 9 JUL 2026  |  NEWS
... EU's Omnibus I simplification package, which streamlines sustainability reporting and reduces the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD). The package aims to simplify EU rules and boost competitiveness ...

TotalEnergies ordered to map Scope 3 emissions by Paris Court

RIDDHIMA TALWANI  |  MONDAY, 29 JUN 2026  |  NEWS
... ordered by a Paris court to complete the risk mapping in its current due diligence plan to identify the oil and gas company's Scope 1, 2 and 3 emissions risks. While the current risk mapping for the vigilance plan included the treatment of its Scope ...

Is there an ethical way to play AI?

VINNAY CCHODA  |  THURSDAY, 11 JUN 2026  |  NEWS
... downstream impacts. The use of their products contributes to the overall energy demand of AI systems and may be reflected in Scope 3 emissions [indirect greenhouse gas emissions occurring across an organisation's value chain, for which it is not ...

Pendal invests to boost social, low-carbon transportation pipelines

MATTHEW WAI  |  THURSDAY, 14 MAY 2026  |  NEWS
... finance enhancements to MTR's extensive property portfolio, where the company is targeting substantial reductions in scope 1 and 2 emissions intensity by 2030, as well as water and waste-management improvements across its network, Pendal said. These ...
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