Scope 3 emissions are the indirect greenhouse gas (GHG) emissions that occur in an organization’s value chain, both upstream and downstream of its operations (archived here). These emissions are not directly produced by the company itself, nor are they the result of the energy it purchases (which are Scope 2…
Tag: supply chain
Blog
Legal Background for Climate Reporting in Switzerland
On January 1, 2024, the Climate Reporting Ordinance came into force. The Climate Reporting Ordinance is based on the indirect counterproposal to the Responsible Business Initiative (RBI) and provides large Swiss publicly traded companies, banks, and insurance companies with guidance and clarity on the information they must include in their…