On the occasion of the EU consultation on a review of the non-binding guidelines for the European CSR-Directive, Deutsches Aktieninstitut has pointed at the necessity of adopting a proportionate and realistic framework on climate reporting not confronting companies with a mission impossible. In particular the reporting of Scope 3 emissions in accordance with the Greenhouse Gas Protocol is presently unable to render reliable results. The same applies for the concept of Scenario-Analyses as ...

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