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65 results — theme: Sustainability Clear filter

News

EU Sets €1bn Industrial Heat Auction

On September 24, 2026 the European Commission published final terms for the €1 billion IF26 Heat Auction for industrial process heat. Bidding opens in early December; scope widens to heat above 80°C and nuclear such as SMRs.

Sustainability EU Innovation Fund

News

EFRAG Opens Revised ESRS XBRL Draft

EFRAG published the draft XBRL taxonomy for the revised ESRS on September 17, 2026, with consultation closing November 11 and the final due by year-end.

Sustainability EFRAG ESRS

News

SEC Proposes Rescinding Rule 14a-8

The SEC proposed on September 16, 2026 to rescind Rule 14a-8, which would leave shareholder proposals to state law and company governing documents.

Sustainability SEC ESG

News

EP Votes to Extend CBAM Downstream

The European Parliament voted 464-50 on September 15, 2026 to extend CBAM to downstream products such as fasteners, wire, springs and household articles.

Sustainability CBAM EU

News

UK CBAM Recognises 16 Carbon Pricing Schemes

The UK listed 16 qualifying carbon pricing schemes for UK CBAM as of June 19, 2026, including Japan's GX-ETS, India's CCTS, China's ETS and Korea's K-ETS.

Sustainability CBAM UK

News

German Agency Analyzes EU ETS 2 MSR Reform

Germany's UBA compared seven reform options for the EU ETS 2 Market Stability Reserve: looser release means lower prices but higher cumulative emissions.

Sustainability EU ETS carbon pricing

News

Türkiye Publishes ETS Regulation

Turkiye published its ETS regulation in Official Gazette No. 33353 on August 27, 2026, effective at once: MRV procedures, auctions and TURKAK verifiers.

Sustainability ETS carbon pricing

News

Delaware Requires 100% Power Self-Supply for DCs

Delaware's HB233 and HB445 make large energy users pay new transmission and distribution costs and secure generation equal to 100% of annual consumption.

Sustainability data center regulation

News

EU Publishes 10 CBAM Implementation Guides

The European Commission published 10 CBAM guides on August 14, 2026. Importers above 50 tonnes a year must become Authorised CBAM Declarants.

Sustainability CBAM EU

News

SSBJ Handbook Revised on Partial Compliance

Japan's SSBJ revised its handbook on disclosure when not fully complying with SSBJ standards to Ver. 2.0 on July 31, 2026; the handbook carries no legal force.

Sustainability SSBJ disclosure

News

India-EU FTA Sets Up CBAM Annexure

The India-EU FTA concluded in January 2026 gives 99.5% of India's exports preferential access and reportedly includes a dedicated CBAM annexure.

Sustainability CBAM India

News

EFRAG: SME ESRS consultation

EFRAG consults on SME sustainability standards: VSME for companies outside CSRD and LSME for listed SMEs, from January 2026 with two years of relief.

Sustainability EFRAG ESRS

News

EU adopts revised ESRS

The European Commission adopted revised ESRS in July 2026, cutting mandatory data points by over 60% and expected reporting costs by more than 30%.

Sustainability ESRS CSRD

News

SBTi: Corporate Net-Zero Standard V2.0 Released

SBTi's Corporate Net-Zero Standard V2.0, released June 11, 2026, replaces one-size-fits-all targets with options, a hierarchy and phased responsibility.

Sustainability SBTi Net Zero

News

CBAM Strengthening: EU Council Agrees on Downstream Expansion

On June 12, 2026 the Council agreed to extend CBAM to some downstream products and tighten anti-circumvention, with Parliament expected in September.

Sustainability CBAM EU

Practical Guide

ESG Acronyms: Quick Guide

55 sustainability acronyms, from CBAM and SSBJ to TCFD, TNFD and ESRS, grouped into eight areas with formal names, legal status, timing and factory impact.

Sustainability Sustainability ESG

News

NBIM Urges One Report for ESRS and ISSB

NBIM, manager of Norway's $2 trillion fund, asked the EU to let companies meet ESRS and ISSB in one report. ISSB is adopted in 42 jurisdictions.

Sustainability ISSB ESRS

Practical Guide

TNFD Recommendations Practical Guide: LEAP Approach and Disclosure Practices

TNFD in practice: the four pillars, the LEAP approach (Locate, Evaluate, Assess, Prepare), value-chain disclosure, and how it links to SBTs for Nature.

Sustainability TNFD Nature-related Risks

Practical Guide

EU Taxonomy Regulation Practical Guide: 4 Criteria, 6 Objectives, and Disclosure Obligations

EU Taxonomy (Regulation 2020/852) in practice: the four eligibility criteria, six environmental objectives, turnover/CapEx/OpEx disclosure and delegated acts.

Sustainability EU Taxonomy Green Finance

News

CDP Adds Ocean to Environmental Disclosure

From mid-June 2026 CDP adds ocean as its sixth disclosure theme, with new questions on target setting and supplier engagement for maritime-dependent trade.

Sustainability CDP ESG

News

India BRSR: Mandatory for Top 1,000 Companies

India's BRSR FY26 reporting season: SEBI's May 2021 circular requires the top 1,000 listed companies to disclose against the NGRBC's nine principles.

Sustainability India BRSR

Practical Guide

EU Battery Regulation: PCF Reporting Practice

Battery carbon footprint declaration under Regulation 2023/1542 Article 7: the February 2027 Battery Passport duty and links to ISO 14067, PEFCR and Scope 3.

Sustainability EU Battery Regulation Carbon Footprint

News

U.S. SEC: Full Rescission of Climate Disclosure Rule Proposed

The SEC proposed on May 29, 2026 to rescind the March 2024 climate disclosure rule covering GHG emissions, climate risk and severe-weather effects.

Sustainability SEC Climate Disclosure

News

California SB 253: Scope 1-3 Disclosure Mandated

California SB 253 makes companies above $1 billion in revenue disclose Scope 1-3 emissions, with the first Scope 1/2 deadline on August 10, 2026.

Sustainability California SB253

Practical Guide

Scope 2: Market-based and Location-based Methods

GHG Protocol Scope 2: market- vs location-based dual reporting, the 8 quality criteria, when PPAs count, and Japan's market-based emission factors.

Sustainability Scope 2 GHG Protocol

News

WFE: Transition Equity Classification Principles Draft

The WFE released draft Transition Equity Principles on May 26, 2026, defining how exchanges classify companies on a credible transition pathway.

Sustainability WFE transition finance

News

Vietnam: Decree 180 on Forest Carbon Credits July 2026

Vietnam's Decree 180/2026/ND-CP sets a floor price, MARD verification and double-counting locks for forest carbon credits, in force from July 2026.

Sustainability Vietnam forest carbon

News

TISFD: Beta 0.1 Release for Social Inequality Disclosure

TISFD Beta 0.1, released May 26, 2026, covers human capital, human rights and inequality across impacts, dependencies, risks and opportunities, aligned to TNFD.

Sustainability TISFD social disclosure

News

New Zealand: Mandatory Climate Disclosure via NZ CS 1

New Zealand's XRB climate standards: who must report and what NZ CS 1 requires for three-scenario analysis, compared with the EU CSRD and IFRS S2.

Sustainability XRB New Zealand

Practical Guide

Double Materiality Assessment: CSRD IRO Implementation

CSRD double materiality in practice: IRO identification and IMA/FMA judgement, with wave timing after the April 2025 delay and the December 2025 Omnibus I.

Sustainability CSRD Double Materiality Assessment

News

FSA: Independent Assurance and ISSA 5000 for SSBJ

Japan's FSA aligned the SSBJ notice with the ISSA 5000 adoption date on May 19, 2026, and the new Assurance Subcommittee held its first meeting.

Sustainability SSBJ ISSA5000

News

India: SEBI, NISM, IICA Sign MOU on ESG/BRSR Disclosure

India's NISM and IICA signed a May 19, 2026 MOU to build ESG/BRSR disclosure capacity and support MSME capital market access.

Sustainability SEBI BRSR

News

World Bank: Carbon Pricing Trends 2026 and Market Growth

The World Bank says 87 carbon pricing tools now cover 29% of global GHG emissions, with 2025 government revenue above $107 billion.

Sustainability carbon pricing World Bank

Practical Guide

Scope 3: Guide to Primary Data Collection from Suppliers

Supply-chain emissions average 11.4x direct operations. Who to collect primary data from, what to collect, and how far down the tiers to go.

Sustainability Scope 3 Supplier Engagement

Feature

CBAM Guide: Scope and Certificates

CBAM in full application since January 2026: authorised declarants, ETS-linked certificates, the 50t exemption and the first declaration due September 2027.

Sustainability CBAM Carbon Border Adjustment Mechanism

Practical Guide

CSRD & CSDDD 2026: Scope, Supply-Chain Duties & Actions

CSRD and CSDDD 2026: revised scope after Omnibus I, cascading supply-chain duties, and practical steps to comply.

Sustainability CSRD CSDDD

News

ESRS 2.0: Public Consultation Opens on Simplified Draft

The European Commission opened consultation on ESRS 2.0, a simplified CSRD standards draft with implications for EU supply chain reporting.

Sustainability sustainability reporting regulation

News

Germany: €5B CCfD Scheme for Industrial Decarbonization

The European Commission approved EUR 5B for Germany's Klimaschutzvertraege in spring 2026, targeting steel, chemicals and cement decarbonisation.

Sustainability decarbonization CBAM

Practical Guide

GX-ETS: Emission Calculation and Reporting Guide 2026

Japan's GX-ETS becomes mandatory in April 2026 above 100,000 tonnes CO2. The first-year workflow, from inventory to third-party verification and SSBJ fit.

Sustainability GX-ETS Emissions Trading

Practical Guide

Human Rights DD: 6 Practical Steps for Mid-Cap Makers

Human rights due diligence under CSDDD and LkSG in six steps, with what to document at each one to pass EU business-partner audits.

Sustainability Human Rights Due Diligence CSDDD

News

World Bank: Carbon Pricing Covers One-Third of Emissions

World Bank data: carbon pricing policies now cover about one-third of global emissions, a marker of how far pricing has spread as climate policy.

Sustainability carbon pricing emissions

Practical Guide

CBAM: Practical Data Flow and Declaration Steps for EU

CBAM declarations in practice: EU importers file while Japanese suppliers calculate embedded emissions. Roles, workflow and the data to submit from 2026.

Sustainability CBAM EU Regulations

News

CBAM: India Aluminum Exports Fall 41.7% on Carbon Costs

India's unalloyed aluminium exports to the EU fell 41.7% in a year after CBAM's full enforcement, the first quantitative sign of carbon cost as trade cost.

Sustainability CBAM India

News

SSBJ & CBAM: Dual 2026 Mandate for Disclosure/Carbon Cost

SSBJ disclosure and CBAM carbon costs both take effect in 2026. Shared supply chain emissions data will determine response efficiency.

Sustainability SSBJ ISSB

News

SSBJ: 3 Key Preparations for Suppliers by April 2027

A free AI diagnostic tool lets TSE Prime companies gauge readiness for SSBJ disclosure standards, which apply from the fiscal year starting April 2027.

Sustainability Sustainability Disclosure AI

Practical Guide

BRSR Core Guide: ESG Disclosure and Procurement for India

BRSR Core expands to India's top 1,000 listed companies in FY26-27. What listed mid-caps must disclose, and what they are actually preparing.

Sustainability BRSR India

News

CBAM: Carbon Cost Guide for Japan Steel and Chemical Firms

CBAM entered full application in January 2026 across six sectors. What Japanese exporters must calculate and declare for embedded emissions, and where it bites.

Sustainability CBAM Europe

Practical Guide

CDP: ESG Disclosure Maturity in Japanese Mid-Cap Makers

CDP response history helps procurement teams assess Scope 1 and 2 data readiness and ESG disclosure maturity in Japan.

Sustainability CDP ESG Disclosure

Practical Guide

Circular Economy: EU Rules Reshape Resource Cycling

EU circular economy rules are changing product design, waste management, and recycled-material procurement for manufacturers with EU-bound products.

Sustainability Circular Economy EU Regulations

News

CSRD/CSDDD: EU Customer Compliance

CSRD and CSDDD can reach suppliers through EU customer questionnaires, contract clauses, and disclosure requests. This article maps priority actions.

Sustainability CSRD CSDDD

Practical Guide

EcoVadis: Improving Scores in 4 Procurement Domains

EcoVadis scoring explained: the four assessment domains, what each score band means, and the practical steps to reach the Silver threshold at 50 points.

Sustainability EcoVadis Procurement Evaluation

Practical Guide

ESG Data Management: Designing Collection and Disclosure

Building ESG data infrastructure: where spreadsheets break down, how to choose a dedicated tool, and how to design internal data flows for disclosure.

Sustainability ESG Data Disclosure Infrastructure

News

Green Hydrogen Cost Trends 2026: Production Cost per kg

Green hydrogen production cost per kg in 2026 still runs 3–4x grey hydrogen. How falling renewables and electrolyzer scale-up are closing the gap.

Sustainability Green Hydrogen Decarbonization

News

How GX-ETS Phase 2 Ripples Down to Mid-Tier Suppliers

GX-ETS Phase 2 affects more than 300-400 direct participants. This article maps how Scope 3 data requests reach mid-tier suppliers.

Sustainability GX-ETS Japan

Practical Guide

Human Rights Due Diligence: Practical Guide for Makers

Human rights due diligence for Japanese manufacturers under Japan's NAP and the EU CSDDD: what to identify, how to respond, what to disclose, in what order.

Sustainability Human Rights DD Supply Chain

Practical Guide

India Manufacturing: Green Shift via PLI and BRSR Schemes

India is strengthening manufacturing through PLI while advancing BRSR Core disclosure. This article frames supplier evaluation for global procurement.

Sustainability India PLI

News

Internal Carbon Pricing: Embedding Carbon Costs in Business

Internal Carbon Pricing embeds carbon costs into investment, supplier evaluation, and product design decisions before external rules arrive.

Sustainability Internal Carbon Price Carbon Pricing

Practical Guide

J-Credit: Practical CO2 Reduction Guide for Manufacturers

The J-Credit scheme turns efficiency, renewables and forestry reductions into credits usable for GX-ETS compliance or Scope 2. Methodologies and pitfalls.

Sustainability J-Credit Energy Efficiency

Practical Guide

How to Calculate PCF: A Practical LCA Guide (ISO 14067)

How to calculate a Product Carbon Footprint (PCF): mapping ISO 14067 and the GHG Protocol Product Standard, setting boundaries, priorities, and pitfalls.

Sustainability PCF LCA

Practical Guide

Renewable Energy: Comparing J-Credit, NFC, and PPA

Three routes to cutting Scope 2 in Japan: J-Credits, non-fossil certificates and PPAs, compared on cost, feasibility and RE100 eligibility.

Sustainability Renewable Energy Procurement J-Credit

Practical Guide

SBTi SME Program: Practical Application Guide and Changes

SBTi's SME pathway: how it differs from the standard track, what preparation an application needs, and Japanese examples for mid-size manufacturers.

Sustainability SBTi SME

Practical Guide

Scope 3: Category Measurement and Priorities for Makers

Scope 3 has 15 categories. How manufacturers prioritise them by emissions weight and measurement difficulty, instead of covering all at once.

Sustainability Scope 3 GHG Protocol

Feature

SSBJ Disclosure: Japan Mandate Prep Overview

SSBJ standards were finalized in March 2025; the February 2026 Cabinet Office Ordinance confirmed FY2027 mandatory rollout for Prime firms over JPY3tn.

Sustainability SSBJ ESG disclosure

Practical Guide

TCFD: Financial Impact and Physical Risk Quantification

TCFD climate risk disclosure: estimating the financial impact of transition and physical risks, the pathways that matter for manufacturers, and SSBJ/ISSB fit.

Sustainability TCFD Climate Risk

News

TNFD: Nature-Related Risk Disclosure for Manufacturers

TNFD's 2023 final recommendations: disclosing nature-related risk across biodiversity, water, land and ocean, applied to manufacturing supply chains.

Sustainability TNFD Biodiversity