CH 7+9: Accounting for Climate-change Risk ESG & Data Issues

Data: definitions, collection, verification, interpretation, auditing

Shell: will sell energy to only those companies that also have “cradle to grave net zero” plans in place.

ensure that oil and gas companies disclose their “Scope 3” emissions which is CUSTOMER EMISSSIONS.

The Finance Industry Transition to Sustainability: Climate Science, Societal Issues, Regulation & Accounting
Chapter 2: The Paris Agreement, 1.5 Degree Target versus Net Zero Target