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