Sustainability
Decarbonization, circular economy, and supply chain due diligence
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.
CBAM Strengthening: EU Council Agrees on Downstream Expansion
On June 12, 2026, the Council of the EU agreed to extend the Carbon Border Adjustment Mechanism (CBAM) to certain downstream products and to strengthen anti-circumvention measures. Following the December 2025 Commission proposal, Parliament's plenary adoption is expected in September 2026, with final legislation likely in late 2026 to 2027.
CDP Adds Ocean to Environmental Disclosure
Starting the week of June 15, 2026, CDP will add ocean as its sixth disclosure theme after climate, forests, water, biodiversity, and plastics. With about 90% of world trade dependent on maritime transport, new questions will cover target setting and supplier engagement.
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.
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.
Human Rights DD: 6 Practical Steps for Mid-Cap Makers
Organizes the human rights due diligence required by CSDDD and LkSG into 6 actionable steps for mid-sized manufacturers. Covers what to document at each step—from policy formulation and risk mapping to grievance mechanisms and disclosure—to pass EU business partner audits, explained from a practical operations perspective.
CBAM: India Aluminum Exports Fall 41.7% on Carbon Costs
Following the full enforcement of the EU CBAM, India's unalloyed aluminum exports to the EU fell 41.7% in a single year. Drawing on the first quantitative data showing carbon costs materializing as real trade costs, we examine the structural risks now facing manufacturers.
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.
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.
Human Rights Due Diligence: Practical Guide for Makers
Against the backdrop of Japan's National Action Plan on Business and Human Rights (2021–2025) and pressure from the EU's CSDDD, supply chain-wide human rights due diligence has become a practical challenge for Japanese manufacturers. This article outlines the basic structure — what to identify, how to respond, and what to disclose — and clarifies response priorities.
SBTi SME Program: Practical Application Guide and Changes
SBTi (Science Based Targets initiative) offers a simplified commitment pathway for small and medium-sized enterprises (SMEs). This article organizes the differences from the standard track, the preparation required for application, and practical examples from Japan. It serves as a practical reference for mid-size manufacturers that have begun to receive SBTi commitment requests from major customers.
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.
TNFD: Nature-Related Risk Disclosure for Manufacturers
TNFD (Taskforce on Nature-related Financial Disclosures) published its final recommendations in 2023, establishing a framework for disclosing nature-related risks in biodiversity, water, land, and ocean. This article organizes how this framework — often described as the natural counterpart to TCFD — applies to manufacturer supply chain assessment.