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IIGCC's discussion paper has highlighted data and aggregation challenges of scope 3 reporting
The Institutional Investors Group on Climate Change (IIGCC) has updated on its approach to scope 3 emissions in its latest discussion paper.
The paper, covers guidance on value chain emissions from both the upstream and downstream supply chains, of which there are 15 categories - the "most important" of which is category 15, or investme...
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