GHG emissions — should issuers recalculate?
- Oliver Wise
Greenhouse gas (GHG) emissions reporting is vital for investors looking to track the progress of companies reducing their GHG emissions, for example, in relation to a net zero target or a sustainability-linked bond issuance.
However, for investors to be able to track the progress of companies over time, it is important that emissions data can be compared across years.
This raises the question of how emissions should be reported when a company undergoes a significant structural change, such as an acquisition or a divestiture.