Mette Emsholm Kjær, MSc ESG Analyst at responsAbility Investments AG Abstract Assessing and managing companies’ climate-change-related investment impacts and risks require a detailed understanding of their greenhouse gas (GHG) emissions. Yet for many companies, the dominant source of GHG emissions is indirect emissions that appear outside the company’s main operating space (Hertwich and Wood 2018; EIT Climate-KIC 2018b). Of the …