While making our societies compatible with a net zero world is gradually becoming of public concern, an increasing number of companies and investors are upgrading their action on climate.
This mobilisation requires a growing focus on accurately measuring greenhouse gas emissions. But there is still much debate around how to implement relevant carbon accounting. On the positive side, some topics are becoming more and more consensual. For instance, a growing number of economic players are now seeking to go beyond a simple measure of direct emissions, 'scopes 1 and 2' in technical carbon accounting words. Companies, rating agencies and investors are increasingly developing so-called life-cycle approaches (LCA), accounting for emissions from the extraction of raw material...
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