The Journal

Sustainability reporting, decoded.

Plain-English guides to the standards, regulations, and technology shaping corporate climate disclosure — written by the Carbon Impact team.

Featured · Regulation

Navigating the Canadian Sustainability Disclosure Standards (CSDS)

Canada is entering a new era of corporate transparency with the introduction of the Canadian Sustainability Disclosure Standards (CSDS).

September 22, 2025 · 3 min readRead article
Technology

5 Common Bottlenecks in Sustainable Due Diligence

As the global economy shifts towards sustainability, ESG considerations are becoming increasingly embedded into the due diligence considerations of organizations, whether due to shareholder and…

August 29, 2025 · 5 min read
Technology

Navigating the Path to Sustainable Energy: The Role of Renewable Sources and Emissions Tracking

In the face of escalating climate challenges, the importance of managing energy usage has never been more critical. Energy consumption is a leading source of greenhouse gas emissions, which are…

July 21, 2025 · 3 min read
Regulation

Malaysia’s National Sustainability Reporting Framework

Malaysia’s National Sustainability Reporting Framework is a significant step towards enhancing corporate transparency and accountability in environmental, social, and governance (ESG) matters.

July 8, 2025 · 2 min read
Regulation

Australia’s AASB S1 and AASB S2

Australia’s AASB S1 and AASB S2 standards are part of an initiative to enhance sustainability reporting and climate-related financial disclosures.

June 28, 2025 · 4 min read
Regulation

CSRD for Non-EU Companies: Does it Apply?

The Corporate Sustainability Reporting Directive (CSRD) is a significant regulatory development in the European Union aimed at enhancing and standardizing sustainability reporting which we explain in…

June 28, 2025 · 3 min read
Technology

How AI can be Harnessed to Enhance Sustainability Disclosures

Sustainability reporting involves disclosing a company’s environmental, social, and governance (ESG) impacts. This transparency is crucial for a host of stakeholders, including investors, customers,…

June 2, 2025 · 2 min read
Regulation

Understanding the Requirements of US GHGRP Subpart W

The Greenhouse Gas Reporting Program (GHGRP) is a critical component of the United States Environmental Protection Agency’s (EPA) efforts to monitor and manage greenhouse gas (GHG) emissions.

May 17, 2025 · 3 min read
Regulation

Understanding Singapore’s Mandatory Climate Related Disclosure Standards

Singapore is taking significant steps to enhance corporate transparency and accountability by introducing mandatory climate and ESG reporting standards.

April 17, 2025 · 3 min read
Regulation

Canada’s GHG Reporting Programs (Part 3 of Canada emissions reduction series)

As climate change takes center stage in global policy discussions, accurate measurement and reporting of greenhouse gas (GHG) emissions have become crucial for countries aiming to meet their climate…

April 3, 2025 · 5 min read
Regulation

Canada’s Emissions Reductions Programs for Large Emitters Part 2

As a signatory to the Paris Agreement, Canada has set itself ambitious climate targets to reduce greenhouse gas (GHG) emissions by 40-45% below 2005 levels by 2030 and achieve net-zero emissions by…

March 3, 2025 · 3 min read
Regulation

Canada’s Emissions Reductions Programs for Large Emitters Part 1

As a signatory to the Paris Agreement, Canada has set itself ambitious climate targets to reduce greenhouse gas (GHG) emissions by 40-45% below 2005 levels by 2030 and achieve net-zero emissions by…

February 27, 2025 · 3 min read
Regulation

EU ESRS Reporting Requirements Explained

All companies within scope of the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) requirements, which we explain in depth in our CSRD article, will be required to report…

January 12, 2025 · 3 min read
Regulation

The ISSB Global Baseline: IFRS S1 and S2

The International Financial Reporting Standards (IFRS) Foundation has been actively working on developing global sustainability reporting standards through its newly established International…

January 5, 2025 · 3 min read
Regulation

Navigating the Current Sustainability Regulatory Landscape – 2024 Edition

The sustainability regulatory landscape is evolving at an unprecedented pace. As stakeholders increasingly demand transparency and accountability, companies worldwide are grappling with a complex…

December 28, 2024 · 2 min read
Regulation

What is the EU CSRD and does it apply to my company?

The Corporate Sustainability Reporting Directive (CSRD) is a significant regulatory development in the realm of sustainability reporting within the European Union that is coming into force over the…

November 26, 2024 · 4 min read
Fundamentals

Calculating the Carbon Footprint of your Company – A Quick Guide to the GHG Protocol

In the contemporary business landscape, climate is no longer a niche concern but a strategic and long-term priority for many industries.

October 25, 2024 · 3 min read
Technology

7 Reasons Why Sustainability Reporting is Good for Business

Sustainability reporting is more than just another regulatory requirement; ESG has quickly become an integral part of corporate strategy for businesses worldwide.

September 23, 2024 · 3 min read