ACCA welcomes the opportunity to respond to the Department’s call for evidence on the benefits, costs, and practicalities of Scope 3 greenhouse gas (GHG) reporting in the UK.
In respect of UK reporting requirements alignment with the International Sustainability Standards Board (ISSB), ACCA fully supports the role of the ISSB in setting a consistent and comparable global baseline to sustainability reporting around the world. We remain steadfast in our belief that greenhouse gas emissions (including CO2) need to be accurately and consistently measured, recorded and disclosed and recommends the use of international standards for measurement and disclosure to ensure interoperability and comparability.
To read the response in full, please download the consultation document on this page.