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.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Environmental, Social, and Governance Framework for Corporate Sustainability

  • Marilyn A. Brown,
  • Valerie M. Thomas

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.