In-depth pieces on ESG topics from sustainability practitioners and industry voices.
ArticleEUDR applies from 30 December 2026 with no further delay. Geolocation, legality evidence, due diligence statements and what global suppliers must prepare.
ArticleBuilding a sustainability program means sequencing the work, not scattering initiatives. A professional's guide to the five-step roadmap from baseline and compliance to continuous improvement, and why it is a cycle, not a line.
ArticleThe Commission published ten CBAM guidance documents on 14 August 2026. What EU importers, non-EU producers and accredited verifiers each now have to do.
ArticleClimate change, biodiversity loss, and pollution are not three separate problems but one interconnected system that reinforces itself. A professional's guide to the triple planetary crisis and why integrated solutions are the only ones that work.
ArticleThe ISSB nature exposure draft is due around COP17 in October 2026, as an IFRS Practice Statement rather than a standard. What that means and how to prepare.
ArticleMalaysia's NSRF phases in IFRS S1 and S2 by group. What Group 1 and Group 2 issuers must report, how the transition reliefs expire, and where assurance lands.
ArticleLargeCap issuers face mandatory HKEX Part D climate reporting for FY2026. What must be disclosed, how Scope 3 and the reliefs work, and where preparation bites.
ArticleSBTi published Corporate Net-Zero Standard V2.0 in June 2026. Category A and B, separated Scope 1 and 2 targets, a 5 per cent Scope 3 threshold and mandatory assurance.
ArticleNew Zealand proposes replacing NZ CS with NZ IFRS S2, with early adoption from October 2026 and mandatory application in 2033. What climate reporting entities should do.
ArticleGHG Protocol Scope 2 consultation feedback rejected hourly matching and deliverability by wide margins. What was proposed, what companies said, and what to watch.
ArticleThe EU Digital Product Passport Registry went live on 20 July 2026, but no company had to register. What it does, who it affects, and what data to prepare.
ArticleChoosing an ESG assurance provider starts with who is permitted, not who is best. Eligibility by jurisdiction, limited versus reasonable, standards and independence.