Data gaps cloud Pacific state funds Scope 3 reporting mandates

Investors are finding themselves stuck between the legal obligations of emissions reporting, and the difficulty of acquiring accurate data.  It is now mandatory for many major corporations and large investing institutions to report on emissions. In Australia, for example, the federal government is mandating super funds to begin emissions reporting in the financial year 2026-27. Jodie Barns, UniSuper “We are probably one of the only jurisdictions that includes super funds…