Decision-gradeinsight.

Additional, permanent, independently verified, free of double counting, and demonstrably good for people and nature. Anything narrower is a marketing definition. Those five tests are the basis of The Source Standard.

Most credible portfolios hold both. Nature-based supply carries scale and co-benefits; durable removals carry permanence measured in centuries. The mix should be set by the mandate, not by fashion.

Because removal expectations are hardening under the SBTi Net-Zero Standard, and a claim built on short-lived storage has to be re-made every few years. Buyers who secure permanent supply early are not competing for it later.

Diversify across project type, geography and vintage, so no single project or methodology change puts the claim at risk; and keep the origin-to-retirement record for every asset, assembled before anyone asks for it.

If you export iron, steel, aluminium, cement, fertilisers, electricity or hydrogen to the EU, yes. The definitive regime began in January 2026, so it is now a cost rather than a reporting exercise.

Very large EU companies and large non-EU groups above the threshold do. The Omnibus narrowed scope while preserving double materiality and assurance. The direction of travel did not change.

Assess financial materiality and impact materiality separately, each on its own evidence, and document the stakeholder basis. Scoring impact by proxy from financial risk is the most common way an assessment fails assurance.

Directly, nothing. Indirectly, a great deal: assured value-chain KPIs push data requests well below the mandate, and your customers will ask whether or not you are in scope.

Interim removal targets that scale over time, and a reframing of ongoing emissions responsibility. It is mandatory from 2028, which makes it a design constraint on any target set now.

Yes, and eventually you must. Primary supplier data replaces industry averages and produces a footprint that improves year on year rather than merely changing.

At least quarterly for dated figures. Answer engines favour recent, authored, specific content.

Yes. A senior advisor will take any of these questions in a confidential conversation, against your own position rather than in the abstract.