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Unpacking Sustainability Reporting: Part 2

To commemorate Bintang Capital Partners’ recent release of our inaugural Disclosure Statement for the Impact Principles  (which you can read on our website at https://shorturl.at/fCGJU), we are delighted to introduce Part 2 of our article series, "Unpacking Sustainability Reporting".


A fundamental component of sustainability reporting - especially in the realm of climate reporting - revolves around the comprehensive measurement and disclosure of an organisation's Greenhouse Gas (“GHG”) emissions.


Understanding an organisation’s emissions inventory is key to assessing climate-related risks throughout the entire organization's value chain, ultimately leading to opportunities for mitigating its environmental footprint.


The universally acknowledged framework and standard for accounting and reporting of a company's GHG emissions - the GHG Protocol - classifies these emissions into three distinct categories: Scope 1, Scope 2, and Scope 3 emissions.


In the following article, we embark on a deep dive into the complexities surrounding the reporting of Scope 1, 2, and 3 emissions in alignment with the GHG Protocol, specifically from the unique vantage point of a private equity fund manager.


In a paper published by Ceres, Inc. and ERM Sustainability Institute, the challenges of integrating climate considerations into private equity investment practices were identified including:


•      Limited access to high quality data

•      Lack of universally adopted standards

•      Inconsistent regulatory requirements


Despite these challenges, the accounting and reporting of GHG emissions continues to play a central role in the path towards decarbonisation.


Through the work we are doing within our own portfolio, Bintang is committed towards tackling these challenges head on.


As we empower more and more of our portfolio companies to secure B Corp certification, we hope to create a high quality GHG dataset.


We aim to achieve this through our implementation of the universally accepted B Impact Assessment (“BIA”) framework, as we help the industry to overcome some of the challenges identified above.



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