OUR THINKING

The Energy Intensity of Data Centers and Complexities in GHG Emissions Accounting

IntroductionIn the ever-evolving landscape of technology and connectivity, data centers stand as the backbone of our interconnected world. They power...

New SEC Climate Reporting Rules & Disclosures

After two years and over 24,000 comment letters, the Securities and Exchange Commission (SEC) approved their 886-page climate rule on...

FSI Factcheck: EU Taxonomy Part 2 – How do I report if I’m in scope?

The EU Taxonomy acts as a responsible investment facilitator by allowing investors to easily identify sustainable activities across companies and...

Five Takeaways from PEI Responsible Investment Forum: New York

Full Scope Insights spent two days at PEI Responsible Investment Forum: New York. I didn’t know what to expect, considering all...

FSI Factcheck: EU Taxonomy Part 1 – What is the EU Taxonomy?

The EU Taxonomy regulation (“the EU Taxonomy” or “Taxonomy”) was adopted in June 2020 as a common language that investors...

CSRD: Implications for Multinational Companies

Abstract:The CSRD requires companies that are in scope to disclose high quality, reliable, and comparable non-financial information in accordance with...

ESG a Component, Not the Sole Driver, of Business Success

In recent years, Environmental, Social, and Governance (ESG) factors have garnered substantial attention as businesses endeavor to align their operations...

Key Takeaways from the Final TCFD Report; Overall Disclosures on the Rise

The Task Force on Climate-Related Financial Disclosures (TCFD) has long been the cornerstone of global reporting on climate governance, strategy,...