Scope 3 emissions

Scope 3 emissions refer to indirect emissions generated by a company's activities, such as supply chain, transportation, employee commuting, and waste disposal.

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Definition:

Scope 3 emissions

Definition:

Scope 3 emissions

Scope 3 emissions refer to indirect emissions generated by a company's activities, such as supply chain, transportation, employee commuting, and waste disposal. Scope 3 emissions are the most difficult to measure and manage, but they often account for a significant portion of a company's total emissions.

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Banking Book Taxonomy Alignment Ratio (BTAR)

The Banking Book Taxonomy Alignment Ratio (BTAR) is a measure of the consistency between a company's financial reports and the EU taxonomy. This measurement is used to assess how closely the reports comply with IFRS standards in terms of their structure and content.

European Financial Reporting Advisory Group (EFRAG)

The European Financial Reporting Advisory Group (EFRAG) is a European private, not-for-profit organization that works to promote a single accounting framework in Europe. The organization is funded by European governments, companies, stakeholders and standard setters.

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Scope 3 emissions

Definition:

Scope 3 emissions

Discover more content

Banking Book Taxonomy Alignment Ratio (BTAR)

European Financial Reporting Advisory Group (EFRAG)

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