A personal blog on my learning from reading, listening and seeing. The name SKALMAN is taken from the Swedish cartoon 'Bamse – The World's Strongest Bear'
It was stressed by TCFD that their work was focused on a framework, while the ISSB and SEC where examples of standards both developed within the TCFD framework. All three are now in a consultation phase until end of July and will after the summer have gone through comments (positive and negative) before next release#
One background information which was repeatedly referred to in the presentations was the GHG emissions scope levels.#
• Scope 2 refers to indirect GHG emissions from consumption of purchased electricity, heat, or steam.#
• Scope 3 refers to other indirect emissions not covered in Scope 2 that occur in the value chain of the reporting company, including both upstream and downstream emissions. Scope 3 emissions could include: the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g., transmission and distribution losses), outsourced activities, and waste disposal#
It was stressed by TCFD that their work was focused on a framework, while the ISSB and SEC where examples of standards both developed within the TCFD framework. All three are now in a consultation phase until end of July and will after the summer have gone through comments (positive and negative) before next release#
One background information which was repeatedly referred to in the presentations was the GHG emissions scope levels.#
• Scope 2 refers to indirect GHG emissions from consumption of purchased electricity, heat, or steam.#
• Scope 3 refers to other indirect emissions not covered in Scope 2 that occur in the value chain of the reporting company, including both upstream and downstream emissions. Scope 3 emissions could include: the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g., transmission and distribution losses), outsourced activities, and waste disposal#