Sustainability
Decarbonization, circular economy, and supply chain due diligence
EU Taxonomy Regulation Practical Guide: 4 Criteria, 6 Objectives, and Disclosure Obligations
A practical guide covering the 4 taxonomy-eligibility criteria, 6 environmental objectives, disclosure obligations for turnover/CapEx/OpEx, and the delegated act schedule of Regulation (EU) 2020/852.
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.
U.S. SEC: Full Rescission of Climate Disclosure Rule Proposed
The U.S. Securities and Exchange Commission (SEC) formally proposed on May 29, 2026 to rescind in full the climate disclosure rule adopted in March 2024. The rule covered GHG emissions, climate risk management, and financial effects of severe weather. The SEC says the rule exceeds its statutory authority; enforcement has been stayed since April 2024.
California SB 253: Scope 1-3 Disclosure Mandated
California SB 253 requires companies with more than $1 billion in revenue and business activity in the state to disclose Scope 1-3 emissions annually. CARB formally approved the regulation in February 2026 and set the first-year Scope 1/2 reporting deadline for August 10, 2026. Out-of-state and non-U.S. companies may also be affected.
CBAM Guide: Scope and Certificates
CBAM entered full application in January 2026 for steel, aluminum, fertilizers, cement, hydrogen, and electricity. This guide covers authorized declarants, EU ETS-linked certificates, the 50t de minimis exemption, the first annual declaration deadline on September 30, 2027, certificate sales from February 2027, Omnibus simplification, late-2025 implementing rules, and third-country carbon price deductions.
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.
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.
CBAM: Practical Data Flow and Declaration Steps for EU
While EU importers bear the direct obligation to file under the EU Carbon Border Adjustment Mechanism (CBAM), Japanese manufacturers are responsible for calculating and providing embedded emissions data. This article systematically organizes roles by stakeholder, declaration workflows, and submission data requirements from a practical standpoint—covering quarterly reporting during the transitional period through annual declarations and certificate surrender from 2026 onward.
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.
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.