Many companies for years have voluntarily reported the carbon emissions associated with their business travel. That will be a requirement for large organizations if financial regulators finalize a new set of climate disclosure proposals after a 60-day comment period. The arguments in favor are that investors, with ESG in mind, want and need that information to make more better decisions, and that reporting mandates would push companies to improve performance. But the Scope 3 emissions category that includes business travel is complicated . . .