No discussion of sustainability reporting would be complete without a mention of Scope 3 greenhouse gas emissions. During an AICPA webcast earlier this week, the co-author of recently finalized ...

Despite the fact that in 2025, companies saw a number of changes, including the rollback of the U.S. SEC climate disclosure rule and the introduction of the EU Omnibus Package, which eased reporting ...

The U.S. Securities and Exchange Commission excluded Scope 3 reporting from its new climate disclosure rules this time around, but the reality is that every company nevertheless needs to manage its ...

Sphera’s Scope 3 report reveals even well-prepared teams feel they are behind on Scope 3 reporting requirements in the face of increasing complexity CHICAGO , IL ...

In the face of strong pushback by farm and industry groups, including the American Farm Bureau Federation, the federal Securities and Exchange Commission passed, on March 6, a carbon emission ...

Now that regulation is driving reporting in many countries and Net Zero targets are being set by so many companies, which require Scope 3 data to be present in such targets, it's perhaps time to ...