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Scope 1, 2 and 3 emissions as KPIs in sustainability-linked loans

19 March 2024 / Author(s): Stacey Pang , Jannis Bille
Issue: February 2023 / Categories: In Practice
Company: Herbert Smith Freehills

This In Practice article explains the differences between Scope 1, 2 and 3 emissions as key performance indicators (KPIs) and sustainability performance targets (SPTs) in sustainability-linked loans and then explores factors to consider when adopting Scope 3 emissions.

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