<p>As an increasing number of companies declare plans to reach &ldquo;carbon neutrality&rdquo; within the foreseeable near future, carbon disclosure has become an ever more prominent topic. It is the practice of assessing and reporting a company&rsquo;s greenhouse gas (GHG) emissions, its impact on climate, its strategic and risk management processes on climate, the impact on its business, and its plans and targets for improvement.</p>

<p>However, inconsistencies remain, particularly the different treatment of emissions throughout a company&rsquo;s supply chain and that of its customers. Improving standardisation and public disclosure will likely be required by regulators along with standard financial data, and will make it essential for all major companies, even non-listed ones, to comply.</p>
