
What are the IFRS Sustainability Disclosure Standards?
1 min
Level
In this article we’ll explore what the IFRS Foundation is, why it created IFRS S1 and S2, and what the standards require from companies.
Scope 3 emissions are the rest of emissions that are produced that don’t fall under scope emissions 1 or 2. Scope 3 emissions occur from activities that happen outside of the company: such as from the manufacturing of purchased materials or the emissions created from business travel.
