Over half of India’s “Top 100” companies voluntarily disclose Scope 3 emissionss

Here’s the intro from this article by “ESG News”:

51% of India’s top 100 listed companies by market capitalisation disclosed their Scope 3 data for FY23 despite it being a voluntary disclosure in Business Responsibility and Sustainability Reporting (BRSR) as per the PwC India report titled, “Navigating India’s Transition to Sustainability Reporting.” This sheds light on how Indian businesses are taking a step further in ESG reporting as Scope 3 emissions are crucial to understand an entity’s net zero journey.

Scope 3 spans 15 different categories in total. Those that are upstream include emissions produced by the external parties that source, produce and transport the raw materials and components businesses use. Other upstream categories include business travel and employee commuting as well as emissions from waste generated and assets leased. On the downstream side are emissions from the logistics, use and disposal of the company’s products. Downstream emissions also cover those from activities like investing and franchising.