Environmental, Social, and Governance Framework for Corporate Sustainability
摘要
To tackle climate changeClimate change, firms need to believe that it is in their best interest to minimize the GHG emissions from their operations (scope 1), from their supply chain (scope 2), and from the activities of their employees (scope 3). The U.S. Environmental Protection Agency calls these “Scope 1, 2, and 3 emissions.” Also important but sometimes overlooked in sustainability accounting, are the products and services that companies deliver: are companies choosing to produce low-carbon goods and services, e.g., manufacture efficient windows, sell electric bikes and buses, and/or finance clean technologies.