Forthcoming climate-related disclosure requirements from the International Sustainability Standards Board (ISSB), the EU and the Securities and Exchange Commission (SEC) are likely to shape the global climate reporting landscape. Although different in many ways, these requirements share a common factor: greenhouse gas emissions.
More companies than ever before will face regulatory requirements to report the direct and indirect emissions associated with their operations. And we expect this reporting to be heavily informed by the Greenhouse Gas Protocol.
The Protocol provides the underlying principles, concepts and methods to develop a greenhouse gas emissions inventory that can be used for various voluntary or mandatory reporting purposes.
Finance professionals play a valuable role in bridging between scientific data and investor-quality information. And because of the Protocol’s influence on the future of emissions reporting, it is becoming more important for finance professionals to understand the fundamentals of greenhouse gas emissions reporting.
We hope this handbook helps to provide that foundational understanding. Anchored in the Protocol. Translated to the language of Finance.
Christian Møllegaard Larsen
Director, ESG Advisory Services
KPMG in Denmark
