Scope three shortfalls a signal for future issues says Scope ESG Analysis

Only half of companies in Germany's benchmark DAX-40 stock market index have reported on more than four of 16 categories for indirect greenhouse gas emissions, presenting fund managers with a headache as new EU environmental regulations come into force, a report from Scope ESG Analysis has found. Seven DAX-40 companies have not reported on scope three emissions, while six have reported on no more than two categories, the report found. Less than 50% have reported on the most relevant category "use of sold products" and only 26 provide information on the emissions in "purchased goods and s...