Sustainability
Decarbonization, circular economy, and supply chain due diligence
EFRAG: SME ESRS consultation
In July 2026, EFRAG opened a public consultation on sustainability-disclosure standards for SMEs. The pillars are VSME, a voluntary standard for companies outside CSRD, and LSME for listed SMEs, effective from January 2026 with a two-year relief period. The standards aim to reduce the burden on mid-sized and small suppliers receiving Scope 3 demands from larger companies through a common format.
SBTi: Corporate Net-Zero Standard V2.0 Released
On June 11, 2026, the Science Based Targets initiative (SBTi) released the revised Corporate Net-Zero Standard V2.0. It abandons a one-size-fits-all approach for multiple target-setting options and an implementation hierarchy, imposes phased responsibility for ongoing emissions on large companies, and strengthens implementation transparency.
EU Battery Regulation: PCF Reporting Practice
Organizes PCF reporting under Regulation (EU) 2023/1542 Article 7, the February 2027 obligation for the Battery Passport, and the connections between ISO 14067, PEFCR, and Scope 3 Category 11.
Scope 3: Guide to Primary Data Collection from Suppliers
Supply chain emissions are estimated to be 11.4 times greater on average than direct operational emissions. Drawing on the GHG Protocol Supplier Engagement Guidance and the Ministry of the Environment Guide (v1.0), this article organizes who to collect primary data from, what to collect, and how far down the supply chain to go. Covers tier structure, the top-concentration principle, and approaches for small and medium-sized suppliers.
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.
Scope 3: Category Measurement and Priorities for Makers
The GHG Protocol classifies Scope 3 into 15 categories. When manufacturers disclose their value chain emissions, the categories that should be prioritized depend on their industry and supply chain structure. This article organizes a prioritization approach based on emissions weight and measurement difficulty.