Insights
Regulation, measurement method, and category-by-category breakdowns from the Scope 3 Emissions research desk — updated every few days.
IFRS S2 is becoming the common reference point behind CSRD, SEC, and California disclosure rules, not a fourth reporting regime to manage separately.
SB 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.