Insights
Practical writing on carbon accounting and CSRD.
Regulatory explainers, emission factor methodology, and Scope 3 data collection guides — written for the finance and sustainability teams who have to do the actual disclosure work.
What CSRD Means for US Companies with EU Operations
The EU Corporate Sustainability Reporting Directive now reaches beyond European borders. Here's what US companies need to know — and when.
Read — 7 min
A Practical Guide to Scope 3 Categories 1–15
What each of the 15 GHG Protocol Scope 3 categories covers, which calculation method applies (spend-based vs activity-based), and how to prioritise based on materiality.
Read — 11 min
Carbon Accounting vs Carbon Offsets: Why Measurement Comes First
Buying carbon credits before you have a verified baseline is like paying off an unknown bill.
Read — 6 min
ESRS E1 Reporting Checklist for Finance Teams
ESRS E1 requires disclosures across transition plans, physical risk, carbon targets, and Scope 1/2/3 emissions.
Read — 8 min
Emission Factors Explained: Where the Numbers Come From
Every CO₂e figure in a GHG inventory is a product of activity data multiplied by an emission factor. This post explains where those factors come from — IPCC AR6, EPA, DEFRA, Ecoinvent — and why the source citation matters for audit readiness.
Read — 9 min
Double Materiality Assessment: A Step-by-Step Walkthrough
CSRD requires companies to assess both financial and impact materiality. This walkthrough explains the process.
Read — 10 min
Getting Supplier Data for Scope 3: Practical Strategies
Collecting Scope 3 Category 1 and Category 4 data from suppliers is the hardest step in most inventories.
Read — 8 min
Carbon Accounting in 2026: Regulatory Shifts and What to Prepare For
CSRD enforcement has started for large EU entities. SEC climate disclosure rules are being litigated and revised. TCFD is being absorbed into IFRS S2. Here is what the 2026 landscape means for your inventory and disclosure calendar.
Read — 7 minNew articles, once a month.
We publish one practical piece per month — regulatory updates, methodology walkthroughs, and Scope 3 data collection strategies. No marketing content.
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