ESGinsider
Inside Europe's sustainable transition
The authority did not dispute the number. It disputed that the company could show where the number came from.
The file had a total and no working papers. The authority treated that as a failure to keep the evidence, not as a small omission.
Counsel expect the same test to be used on the next round of reports, because the national law copies the EU wording on documentation.
Partner Scope 3
A practical account of rolling a carbon-accounting platform out to 400 suppliers in one buying group.
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