Scope 3 Emissions and the Energy Transition: A Glimpse into the Regulatory Challenges and Corporate Disclosure Practices in the Oil and Gas Industry

https://www.eba-net.org/scope-3-emissions-and-the-energy-transition/
The complexities of Scope 3 greenhouse gas emissions disclosures in the oil and gas sector highlight significant regulatory challenges and varied corporate practices among industry leaders. Scope 3 emissions, which account for most of the sector’s carbon footprint, illuminate systemic barriers to achieving global climate goals.