How do companies report on business travel emissions?

The question has new relevance with the state of California poised to enact legislation governing greenhouse gas reporting, including for so-called Scope 3 carbon dioxide emissions. It’s expected to require more than 5,300 firms beginning in 2026 to count Scope 3 and disclose it annually from 2027. Scope 3 encompasses 15 areas, including business travel, employee commuting and various sources upstream and downstream from an organization’s activities. There are several ways to capture . . .