‘Scope 3’ Becomes Earnings-Call Buzzword

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‘Scope 3’ Becomes Earnings-Call Buzzword
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Scope 3, the latest addition to the earnings-call lexicon, reflects investors’ growing interest in greenhouse-gas emissions

Companies around the world were asked questions that included the term “Scope 3” more than 100 times during calls with analysts so far this year,

according to Sentieo Inc., a financial data firm. It remains a niche concern by the standards of earnings-call jargon. “Synergies” were mentioned nearly...

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