Practical guidance for enterprise sustainability teams navigating CSRD disclosure requirements, GHG Protocol implementation, and audit-ready reporting.
Scope 3 is the hardest part of any CSRD filing. This guide covers all 15 GHG Protocol categories, materiality thresholds, and the data collection strategies that hold up under ESRS E1 assurance review.
Read article
EFRAG's ESRS E1 standard is the backbone of CSRD climate disclosure. We break down each mandatory disclosure requirement, the transition plan expectations, and what auditors will check first.
Read article
Finance teams are increasingly co-owners of CSRD filings. This primer explains GHG Protocol boundaries, emission factor selection, and the calculation audit trail their auditors will expect.
Read article
Most enterprises start Scope 3 with spend-based proxies. This playbook maps the practical steps — supplier engagement waves, data validation, and confidence scoring — to migrate toward primary data over two reporting cycles.
Read article
Wave 1 filers are already in disclosure season. This timeline maps which company size bands face mandatory CSRD filing in FY2025, FY2026, and FY2027 — and the preparation windows enterprises need to hit each deadline.
Read article
The GHG Protocol Corporate Standard is the accounting backbone of every CSRD emission inventory. This guide clarifies organisational boundary choices, scope definitions, and the base-year recalculation rules that trip up restatements.
Read article
Limited-assurance review under CSRD is not like a financial audit — but it has teeth. Here is the checklist sustainability controllers use to prepare calculation workbooks, data lineage records, and gap justifications before the auditor arrives.
Read article
Using outdated or geography-mismatched emission factors is the most common cause of CSRD restatements. This guide compares ecoinvent, IPCC, IEA grid factors, and spend-based coefficient databases — and when to use each.
Read article
Many enterprises already have TCFD-aligned climate disclosures. This comparison identifies what CSRD reuses from TCFD, what is structurally different under ESRS E1, and how to avoid duplicating disclosure work across both frameworks.
Read article
Getting Scope 1 and 2 right is the prerequisite for credible Scope 3. This article covers operational boundary setting, market-based vs location-based Scope 2 accounting, and the data sources finance teams typically overlook.
Read article
SBTi Corporate Net-Zero Standard and CSRD target-setting requirements overlap but are not identical. This article maps the alignment points, the reporting differences, and how to run one target-setting process that satisfies both.
Read article
From 'does our US subsidiary count?' to 'what happens if we miss a data point?' — these are the 20 questions sustainability and legal teams most frequently ask when preparing their first CSRD disclosure.
Read article