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 […]
Read More →The simplified ESRS, adopted by Commission Delegated Act on 3 July 2026 following EFRAG technical advice (December 2025), represents the most significant reduction in EU sustainability reporting burden since CSRD was adopted. For UK companies still in CSRD scope post-Omnibus I, understanding what changed is essential for right-sizing your compliance programme. What Changed: By the […]
Read More →Australia’s $3.5 trillion superannuation sector is one of the largest pools of institutional capital globally. With the largest super funds classified as Group 1 ASRS entities, and APRA CPG 229 setting prudential expectations for climate risk management, the dual compliance burden is significant. ASRS + CPG 229: Two Frameworks, One Programme ASRS 1 and ASRS […]
Read More →The EU CBAM downstream extension, proposed by the Commission on 17 December 2025, would expand the Carbon Border Adjustment Mechanism from 6 product categories to approximately 186 downstream product types. For UK manufacturers exporting processed metals and fabricated products to the EU, this is a significant escalation of CBAM exposure. What Is the Downstream Extension? […]
Read More →New Zealand was the first country in the world to mandate climate-related disclosures through legislation. With the first reporting cycle complete and the second underway, what lessons can we draw from Year 1 — and what should entities focus on for Year 2? Year 1 in Review The NZ CS 1-3 standards, issued by the […]
Read More →We assess the state of UK carbon markets in 2026: ETS prices, voluntary market developments, and implications for corporate carbon strategy.
Read More →UK CBAM secondary legislation sets out product scope, embedded emissions methodology, and registration requirements ahead of January 2027 launch.
Read More →Companies transitioning from SECR to UK SRS face data and governance gaps. We provide a practical checklist for the switch.
Read More →The FCA has mandated UK SRS adoption for listed companies. We cover effective dates, phasing, assurance requirements, and board actions.
Read More →The TPT framework now integrates with UK SRS requirements. We explain how to upgrade voluntary transition plans to meet mandatory standards.
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