IIGCC supplementary guidance: Scope 3 emissions of investments
This guide from the Institutional Investors Group on Climate Change can help you to improve your practices on addressing the Scope 3 emissions of assets. It offers practical advice for interpreting the Scope 3 recommendations of the Net Zero Investment Framework (NZIF) 2.0 and outlines a range of good practice guidance for investors, including guiding principles and potential steps that investors can take to start analysing Scope 3 materiality across portfolios.
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