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ISSB Makes Scope 3 Disclosures Mandatory

Companies that will be disclosing in line with the International Sustainability Standards Board’s (ISSB) sustainability and climate standards – due to be finalised early next year – will be required to report their emissions across Scopes 1-3. Scope 3 covers the indirect emissions of a company’s goods and services; it has been largely identified by investors and companies as the most challenging scope to identify and measure. The ISSB will be developing relief provisions to help companies meet its Scope 3 reporting requirements, such as providing companies with more time to publish their Scope 3-specific disclosures and committing to collaborating with jurisdictions to introduce additional safe harbour provisions.

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