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Reporting on decarbonisation is a complex topic that many investors are only just beginning to comprehend, with the identification and assessment of trends across different metrics an emerging science.
This makes greater transparency in emissions reporting, in parallel to a better understanding of the various metrics, paramount to being able to interrogate a company’s, or portfolio’s, decarbonisation strategy.
Given the complexity, we believe it is inevitable that decarbonisation plans will need to be adapted and refined as the market’s literacy improves. For now, we hope this guide provides some useful insight into the most common metrics.
The full document is available here: Investor's guide to decarbonisation: part 3 - tracking and measuring progress
Part one is available here.
Part two is available here.
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