'Surprisingly, carbon accounting is still not widely established in academic institutions. EU regulations require larger companies to publish regular reports on the social and environmental impacts of their activities (https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en#standards), but there are no similar requirements or standards for universities or publicly funded research institutions.'
Winter et al @emboreports

https://www.embopress.org/doi/full/10.15252/embr.202256683