Sustainability reporting, decoded.
Plain-English guides to the standards, regulations, and technology shaping corporate climate disclosure — written by the Carbon Impact team.
ESRS Value-Chain and Scope 3 Data: A 2026 Evidence Guide
The revised ESRS value-chain cap changes supplier requests, not the need for material value-chain information. Learn how to collect, estimate, improve, and evidence Scope 3 data.
December 3, 2026 · 7 min readRead articleESRS E1 Greenhouse Gas Emissions: Data and Control Priorities
ESRS E1 emissions disclosures need more than a final Scope 1–3 total. Learn how to govern boundaries, source data, emission factors, estimates, and assurance evidence.
November 30, 2026 · 7 min readDouble Materiality Under the Revised ESRS: A Practical 2026 Guide
The revised ESRS reduce datapoints but retain double materiality as the gateway to topic reporting. Learn how to build a proportionate, documented, assurance-ready assessment.
November 26, 2026 · 7 min readCSRD Limited Assurance: A 2026 Readiness Guide
CSRD sustainability statements require limited assurance, while the EU is developing a harmonized standard based on ISSA 5000. Learn what evidence and controls to prepare.
November 23, 2026 · 7 min readISSB vs ESRS in 2026: Differences, Overlap, and Interoperability
IFRS S1 and S2 and the EU’s revised ESRS share substantial climate disclosure architecture but differ in materiality, audience, and scope. Learn how to report under both.
November 19, 2026 · 7 min readEU ISSA 5000 and CSRD: Building One Assurance-Ready Evidence System
The EU is developing CSRD limited assurance standards based on ISSA 5000 with possible add-ons and carve-outs. Learn what interoperability means for ESRS reporting teams.
November 16, 2026 · 6 min readNew Zealand ISSA (NZ) 5000: The Climate Assurance Transition
New Zealand has issued ISSA (NZ) 5000 for periods beginning from December 2026. Learn how climate reporting entities should transition from NZ SAE 1 and ISAE (NZ) 3410.
November 12, 2026 · 6 min readPhilippines PSSA 5000: Sustainability Assurance Readiness
The Philippines has adopted PSSA 5000 as its local sustainability assurance standard. Learn how it connects to PFRS S1 and S2 and what reporting teams should prepare.
November 9, 2026 · 6 min readThailand ISSA 5000: The Sustainability Assurance Roadmap
Thailand’s climate-first ISSB roadmap calls for reliable assurance while local ISSA 5000 adoption remains in progress. Learn how listed companies should prepare.
November 5, 2026 · 6 min readIndonesia ISSA 5000: Adoption and Sustainability Assurance Readiness
Indonesia is adopting ISSA 5000 while OJK and IAPI build the sustainability assurance ecosystem around PSPK 1 and PSPK 2. Learn what is final and what to prepare.
November 2, 2026 · 6 min readMalaysia ISSA 5000: Preparing for the Sustainability Assurance Framework
Malaysia has proposed ISSA 5000 as its recognized sustainability assurance standard, but the framework is not yet final. Learn what NSRF companies should build now.
October 29, 2026 · 6 min readAustralia ASSA 5000: A Climate Assurance Readiness Guide
Australia’s ASSA 5000 is already operative for mandatory and voluntary sustainability assurance. Learn how it connects to AASB S2 and what reporting teams should build.
October 26, 2026 · 6 min readHong Kong HKSSA 5000: Sustainability Assurance Readiness
Hong Kong has adopted HKSSA 5000, fully aligned with ISSA 5000 and effective from December 2026. Learn how issuers and other reporting entities should prepare.
October 22, 2026 · 6 min readSingapore ISSA 5000: Preparing for Climate Assurance
Singapore’s climate assurance mandate starts later than its disclosure rollout, while ISSA 5000 adoption is still progressing. Learn the timetable and no-regret readiness work.
October 19, 2026 · 6 min readJapan ISSA 5000: The Sustainability Assurance Roadmap
Japan is aligning assurance practice with ISSA 5000 while phasing mandatory assurance behind SSBJ reporting. Learn the cohort timing and readiness priorities.
October 15, 2026 · 6 min readISSA (UK) 5000: Sustainability Assurance Readiness for UK Companies
The FRC has issued ISSA (UK) 5000 for voluntary use from December 2026. Learn what the standard does, what it does not mandate, and how UK companies should prepare.
October 12, 2026 · 6 min readISSA 5000 in the United States: California and Voluntary Assurance
The United States does not have one national ISSA 5000 mandate, but California and evolving AICPA standards make assurance readiness relevant. Here is what US teams should track.
October 8, 2026 · 6 min readCanada CSSA 5000: A Sustainability Assurance Readiness Guide
Canada has adopted CSSA 5000 with a later effective date than the international standard. Learn what changes, how it connects to Canadian reporting, and what to prepare now.
October 5, 2026 · 6 min readNew Zealand Climate Disclosures: 2026 Regime Changes and NZ CS
New Zealand’s climate-reporting regime remains in force while government proposes narrower scope and regulators provide targeted relief. Learn what applies now and what may change.
October 1, 2026 · 5 min readPhilippines PFRS S1 and S2: The 2026–2029 Adoption Roadmap
The Philippine SEC has adopted a tiered roadmap for PFRS S1 and PFRS S2 reporting by listed and large non-listed entities. Learn the thresholds, reliefs, and assurance timing.
September 28, 2026 · 6 min readThailand ISSB Roadmap: How Listed Companies Should Prepare
Thailand has approved a phased, climate-first direction for IFRS S1 and S2 reporting, but implementing amendments are still being finalised. Here is the no-regret preparation work.
September 24, 2026 · 5 min readIndonesia PSPK 1 and PSPK 2: Preparing for 2027
Indonesia’s ISSB-based sustainability disclosure standards take effect in 2027, while OJK is updating its regulatory framework. Learn what is final and what companies should build now.
September 21, 2026 · 5 min readMalaysia NSRF: What Group 2 Companies Must Do in 2026
Malaysia’s second NSRF cohort begins in 2026, bringing remaining Main Market issuers into ISSB-aligned sustainability reporting. Learn the timetable and implementation priorities.
September 17, 2026 · 5 min readAustralia AASB S2: Group 2 Climate Reporting Starts in 2026
Australia’s second mandatory climate-reporting cohort begins on July 1, 2026. Learn the Group 2 thresholds, AASB S2 requirements, and preparation priorities.
September 14, 2026 · 5 min readHong Kong Climate Disclosure: What HKEX Issuers Must Report in 2026
HKEX climate requirements are now in force, with mandatory IFRS S2-aligned reporting for LargeCap issuers from 2026. Learn the scope, reliefs, and control priorities.
September 10, 2026 · 5 min readSingapore Climate Reporting: The Updated 2026–2032 Roadmap
Singapore has revised the rollout of ISSB-based climate reporting by issuer size and listing status. See the current Scope 1, Scope 2, Scope 3, and assurance timetable.
September 7, 2026 · 5 min readJapan SSBJ Standards: 2027–2029 Disclosure and Assurance Roadmap
Japan is phasing SSBJ sustainability disclosure into the Prime Market by market capitalisation, with assurance following one year later. Here is the preparation roadmap.
September 3, 2026 · 5 min readUK SRS S1 and S2: A 2027 Readiness Guide for UK Companies
The UK has issued UK SRS S1 and S2, and the FCA has proposed new listed-company rules from 2027. Learn what is final, what remains proposed, and what to build now.
August 31, 2026 · 5 min readUS Climate Disclosure in 2026: SEC Rescission and California Requirements
The SEC has proposed rescinding its federal climate rule while California reporting continues. Learn how US companies should map federal, state, and investor requirements.
August 27, 2026 · 5 min readCanada Climate Disclosure in 2026: CSDS, CSA and OSFI B-15
Canada has voluntary CSDS standards, paused securities-rule development, and mandatory OSFI expectations for federally regulated financial institutions. Here is how to determine what applies.
August 24, 2026 · 5 min readWhen to Recalculate Your GHG Base Year
Acquisitions, better data, and calculation changes can disrupt emissions trends. Learn which events trigger a base-year recalculation and how to govern the process.
August 20, 2026 · 4 min readCalifornia SB 253: A Checklist for the First 2026 Reporting Deadline
California’s first SB 253 Scope 1 and Scope 2 reporting deadline is August 10, 2026. Use this last-mile checklist to confirm scope, data, controls, and submission readiness.
August 3, 2026 · 4 min readProduct Carbon Footprints at Scale: A Practical Guide to PACT Methodology V3
PACT Methodology V3 strengthens how companies calculate, verify, and exchange product carbon footprints. Here is how to turn the methodology into a repeatable data process.
July 23, 2026 · 4 min readGHG Protocol Land Sector and Removals Standard: A 2027 Readiness Guide
The Land Sector and Removals Standard takes effect in 2027. Learn who should prepare, what data the standard changes, and how to run a controlled implementation.
July 16, 2026 · 4 min readRevised ESRS 2026: What Sustainability Teams Need to Know
The European Commission has adopted a substantially streamlined ESRS. Here is what changed, what has not, and what reporting teams should do next.
July 8, 2026 · 3 min readSBTi Corporate Net-Zero Standard V2.0: What Changed
SBTi has released Version 2.0 of its Corporate Net-Zero Standard. We break down the implementation focus, transition timing, and practical preparation work.
June 18, 2026 · 3 min readSustainability Assurance Readiness: A Practical Guide to ISSA 5000
Assurance-ready sustainability reporting starts long before the assurance engagement. Use this practical guide to strengthen evidence, controls, and ownership.
May 21, 2026 · 3 min readEmission Factor Version Control for Carbon Accounting
Emission factors change. A defensible GHG inventory records which factor was used, why it was selected, and how updates affect comparable results.
April 16, 2026 · 3 min readScope 2 Dual Reporting: Location-Based vs. Market-Based Emissions
Location-based and market-based Scope 2 totals answer different questions. Learn when dual reporting applies and how to avoid common electricity accounting errors.
March 19, 2026 · 3 min readCSRD After “Stop the Clock”: What Companies Should Keep Building
A delayed reporting date is not a reason to dismantle sustainability data systems. Here is the no-regret work companies can continue while EU rules evolve.
February 19, 2026 · 3 min readEU CBAM Is Live: A 2026 Readiness Guide for Importers and Suppliers
The EU Carbon Border Adjustment Mechanism entered its definitive period on January 1, 2026. These are the data, authorization, and control priorities to address now.
January 15, 2026 · 3 min readIFRS S2 GHG Emissions Amendments: What Changed
The ISSB has issued targeted amendments to IFRS S2 covering financed emissions, classification systems, GHG Protocol relief, and global warming potential values.
December 11, 2025 · 3 min readScope 3 Data: Spend, Activity, or Supplier-Specific?
Choosing the right Scope 3 method is a data-quality decision, not a search for one perfect dataset. Learn how to use each method and improve over time.
November 20, 2025 · 3 min readHow to Build a GHG Inventory Management Plan
A GHG inventory management plan turns an annual spreadsheet exercise into a repeatable, reviewable process with clear boundaries, ownership, controls, and evidence.
October 23, 2025 · 3 min readNavigating 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 read5 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 readNavigating 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 readMalaysia’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 readAustralia’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 readCSRD 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 readHow 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 readUnderstanding 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 readUnderstanding 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 readCanada’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 readCanada’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 readCanada’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 readEU 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 readThe 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 readNavigating 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 readWhat 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 readCalculating 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 read7 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