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10 May 2024

Commodities in Focus Weekly - In scope but out of line? The SBTi's relaxation of rules round Scope 3 emissions reporting

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In the 77th edition of Commodities in Focus Weekly, Andrew Green and Ben Bryant consider the possible implications of a recent statement issued by the Science Based Targets initiative (SBTi) in which it is suggested that companies may be permitted to reduce their reported scope 3 emissions using "environmental attribute certificates" (EACs). The statement has divided the market, this article goes into why that is and what the potential impact may be.

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