December 16, 2020

Top-Down Carbon Budgets and Their Relationship to Non-Financial Reporting

In the context of the EU’s review of its non-financial reporting regime, the Sustainability Accounting Standards Board (SASB) organized a virtual panel discussion on the topic of carbon budgets and their relationship to non-financial reporting. As greenhouse gas emission reductions and international sustainability goals increasingly become focal points of corporate sustainability strategies, how can progress be tracked in a comparable and consistent way?