Insights
Regulation, measurement method, and category-by-category breakdowns from the Scope 3 Emissions research desk — updated every few days.
CBAM's reporting-only phase and its certificate-purchase phase are structurally different regimes, and exporters who only prepared for the first will be caught short by the second.
IFRS S2 is becoming the common reference point behind CSRD, SEC, and California disclosure rules, not a fourth reporting regime to manage separately.
Regulation & PolicySB 253 is an emissions disclosure law; SB 261 is a financial risk disclosure law — conflating them leads to compliance gaps.
Regulation & PolicyCSRD doesn't hit every company on the same day — it phases in by size and listing status, and it can reach non-EU parents through their EU subsidiaries.
Regulation & PolicyThe EU's Carbon Border Adjustment Mechanism turns embedded-emissions reporting into real financial exposure for exporters. Here's what Indian manufacturers need in place.
Regulation & PolicyLitigation has reshaped the SEC's climate rule more than once. Here's the current state of Scope 3 requirements for US-listed companies, and what to prepare for anyway.