Sustainability
Decarbonization, circular economy, and supply chain due diligence
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.
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.
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%.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.