Sustainability reporting, decoded.
Plain-English guides to the standards, regulations, and technology shaping corporate climate disclosure — written by the Carbon Impact team.
Revised 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 readRead articleSBTi 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