initiative (SBTi). Notably, Scope 3 emissions account for the largest share of SBTi‐engaged firms' carbon footprint. Leveraging a … correlated with financial performance. In contrast, Scope 3 emissions do not appear to significantly influence financial outcomes …. The research addresses a vital gap in understanding the relationship between Scope 3 emissions and financial performance …

ensuring accurate interpretation of the data and provokes discussion on focal companies’ role in managing Scope 3 emissions …. Social implications Many stakeholders refer to companies' Scope 3 inventories. This piece exposes inconsistencies in these …Purpose This pathway discusses the need for further research into how focal companies measure and manage indirect Scope …

relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings …-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions … disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. …