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Scope 3 in Australian Mining: A Practical Guide to ASRS Value Chain Disclosure

Scope 3 emissions — those occurring across an entity’s value chain — are typically the largest component of a mining company’s carbon footprint. For iron ore producers, the downstream processing (steelmaking) can represent 95%+ of total emissions. ASRS 2 requires Scope 3 disclosure, with transitional relief and modified liability safe harbour provisions. Here is a […]

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SECR Reporting: A Practical Guide for UK Companies

Carbon Accounting SECR Reporting: A Practical Guide for UK Companies Published February 2026 | 8 min read | By RSustain UK Advisory Team Key Takeaways SECR applies to UK-incorporated companies meeting two of three size thresholds: £36m turnover, £18m balance sheet, or 250 employees Disclosures must appear in the Directors’ Report: UK energy use (kWh), […]

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