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Insights & blog

Clear thinking on a fast-moving field.

In-depth, referenced analysis on the regulations and standards reshaping climate, carbon and ESG, alongside shorter commentary on what actually moves business decisions. Written for the person who has to act on it, grounded in primary sources.

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All 14 articles

Showing all 14 articles.

  1. Regulation10 min read

    CBAM strategy for iron & steel: what exporters must decide in 2026

    CBAM is now a carbon price at the EU border for steel — the widest scope, the highest emissions. Verified data vs default values, and how to turn it into an edge.

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  2. Regulation9 min read

    CBAM in 2026: the definitive period, the Omnibus simplification, and what exporters must do now

    From 1 January 2026 the EU Carbon Border Adjustment Mechanism stops being a reporting exercise and becomes a cost. What changed, who is now exempt, and the moves that protect your margin.

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  3. Net Zero10 min read

    SBTi's Corporate Net-Zero Standard V2: what the draft changes — and how to prepare

    The Science Based Targets initiative opened a draft of Version 2 of its Corporate Net-Zero Standard. It is not final — but the direction is clear, and target-setting companies should prepare now.

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  4. Disclosure8 min read

    CDP after the overhaul: one questionnaire, IFRS-aligned, and how to score well

    CDP consolidated its separate questionnaires into a single, IFRS-aligned disclosure on a new platform. How the system now works, how scoring is decided, and what actually moves your grade.

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  5. Disclosure9 min read

    BRSR Core explained: India's assured sustainability disclosure and the value-chain ripple

    India's BRSR has moved from narrative to assured data. BRSR Core requires reasonable assurance on a defined set of KPIs — and pushes ESG requirements down to unlisted suppliers.

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  6. Product Sustainability8 min read

    LCA, PCF and EPD: which one your buyers are actually asking for

    As carbon requirements move from the company to the product, three acronyms dominate procurement conversations. They are related but not interchangeable — and choosing wrong wastes months.

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  7. Regulation9 min read

    EUDR explained: deforestation-free supply chains, plot-level geolocation, and the deadline

    Seven commodities banned from the EU market unless proven deforestation-free and traceable to the plot. What EUDR demands — and how to prepare.

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  8. Ratings8 min read

    How EcoVadis scoring really works — and how to move from Bronze to Gold

    EcoVadis scores suppliers on four themes, with medals on a percentile curve. What the score really rewards — and how to move from Bronze to Gold.

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  9. Certification8 min read

    ISCC EU vs ISCC PLUS vs CORSIA: which certification your business needs

    ISCC EU, PLUS, CORSIA and Carbon Footprint serve different markets. How to choose the right certification — or the right combination.

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  10. Carbon Accounting9 min read

    Scope 3 emissions: why they are most of your footprint and how to actually measure them

    Scope 3 is typically 70–90% of your footprint and the hardest to measure. The 15 categories, the methods that work, and where to start.

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  11. Disclosure9 min read

    IFRS S1 and S2 explained: the global baseline for sustainability disclosure

    IFRS S1 and S2 are the global baseline for sustainability and climate disclosure. What they require, who must comply, and how to prepare.

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  12. Carbon Markets9 min read

    High-integrity carbon credits: ICVCM, VCMI, and how to avoid the headline risk

    The carbon market has split on integrity — ICVCM defines the credit, VCMI the claim. What separates a quality carbon asset from a liability.

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  13. Net Zero9 min read

    Funding the net-zero transition: building a pathway your CFO will actually finance

    The gap between a net-zero pledge and a funded plan is a cost curve, a capital plan and financing. How to build a business case the board approves.

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  14. Renewable Energy8 min read

    I-RECs explained: how energy attribute certificates cut your Scope 2 — credibly

    I-RECs let companies claim renewable electricity and cut market-based Scope 2 worldwide. How they work — and what makes a claim hold up.

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