Mind the gaps: Clarifying corporate carbon

Scope 1 and 2 carbon intensity is pervasive in sustainable finance and perhaps the most influential sustainability metric used by investors today. Widely available, science-based, and easily compared or aggregated, emissions data plays a critical role in constructing low-carbon investment products; in portfolio-level climate target setting; in regulatory reporting and compliance; and as a key input to more complex, forward-looking metrics.

In this paper, we survey the current state of corporate carbon disclosure and explore the challenges facing investors in using estimation strategies. We propose an improved estimation strategy, combining the strengths of several existing methodologies, and introduce a new FTSE Russell carbon emission dataset for c. 10,000 companies based on a hierarchical, multi-model approach.

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Supporting documents

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