SASB: Environment

CPI is an analysis and advisory organization with deep expertise in finance and policy. Our mission is to help governments, businesses, and financial institutions drive economic growth while addressing climate change.

The Intergovernmental Panel on Climate Change (IPCC) is the United Nations body for assessing the science related to climate change.

Scope 1 emissions: These are direct emissions from a company's own operations, such as emissions from the combustion of fossil fuels in boilers and vehicles.

Scope 2 emissions: These are indirect emissions from the generation of purchased electricity, heat, and steam.

Scope 3 emissions are greenhouse gas emissions that result from an organization's activities but are not directly controlled by the organization. They are also known as "indirect" or "value chain" emissions.

The emissions resulting from employees driving to work generally fall under scope 3 emissions rather than scope 1 emissions.