Submission The United Nations High-Level Expert Group on the Net-Zero Emissions Commitments of Non-State Entities (HLEG): Australian academics call on the UN HLEG to set forth recommendations for minimising greenwashing in Scope 3 avoided emissions claims and net-zero commitments
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Faculty of Business and Law
School of Accounting, Economics and Finance
This submission was made to the United Nations High-Level Expert Group on the Net-Zero Emissions Commitments of Non-State Entities (HLEG), during an open call for contributions. HLEG will publish recommendations for standards to be used in evaluating net-zero emissions commitments by businesses and investors.We discuss three scenarios in which such greenwashing occurs. 1. claims about emissions from a natural gas project in an environmental approvals context; 2. decision-making by financial institutions for a natural gas project; and 3. ‘green’ labelling of investment in natural gas.
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