Scope 3.15 - Investments

Scope 3.15 emissions include the indirect greenhouse gas emissions associated with your company's investments. These emissions are generated by the companies, projects, or assets in which your company has invested, covering all activities of those investments that produce emissions.

Examples of Scope 3.15 Emissions:

• Emissions from investments in companies involved in the extraction, production, or processing of fossil fuels.
• Emissions from real estate investments, particularly in construction projects or properties that operate with high energy consumption.
• Emissions from infrastructure investments, such as roads, bridges, energy plants, or water supply systems.
• Emissions linked to stocks, bonds, or other financial instruments invested in companies whose operations produce significant greenhouse gas emissions.

Relevant Activities for Scope 3.15 Emissions:

To identify your company’s Scope 3.15 emissions, you should examine the following activities and areas:

• Capital investments in companies: Analyze the emissions of companies your business has invested in, including stocks, bonds, or equity stakes.
• Real estate investments: Consider the emissions from properties your company has invested in, especially those with energy-intensive buildings or construction projects.
• Infrastructure investments: Emissions from projects financed through infrastructure investments, including transportation, energy, or water projects.
• Sustainability reporting: Take into account the sustainability reports or ratings of the companies you have invested in to estimate associated emissions.

Where Can I Find Data on My Scope 3.15 Emissions?

Collecting Scope 3.15 emissions data can come from various sources:

• Sustainability reports from companies: Reports from the companies you’ve invested in, providing information on their greenhouse gas emissions and environmental practices.
• Financial reports: Annual reports or financial documents that include details about the activities and emissions of your company’s investments.
• Third-party assessments: Emissions data or sustainability ratings from third-party providers or rating agencies applied to the companies and projects your company has invested in.
• Internal portfolio data: Information from internal investment management and reporting systems that track the overall investment portfolio and its associated emissions.