Accounting researchers say they have uncovered a theoretically possible solution to simplify the tracking of Scope 3 greenhouse gas emissions up and down the value chain using smart contracts and ...

Apple "strongly believes" that companies' corporate climate emissions disclosures should include the emissions that come from their supply chain, or what's called Scope 3 emissions. Mike Foulkes, ...

As accusations of “green hypocrisy” are flung back and forth in the corporate world, the U.S. Securities and Exchange Commission has been inching toward a standard to help conscientious investors make ...