Sustainability
How do you calculate commuting emissions for a hybrid team?
Use actual commuting days, separate vehicle kilometres from passenger kilometres, and count a shared car once. A completed fictional record shows the method.
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Evidence, methods and questions across four connected fields.
30 articles · Page 1 of 3
Sustainability
Can carbon intensity fall while total emissions rise?
Emissions per unit can improve while total emissions grow. A worked example and completed reporting note show how to explain both without overstating progress.
Sustainability
How do you compare two EPDs fairly
Two carbon figures can reverse order when their units match. Use a worked EPD comparison to document the result and its limits before making a purchasing decision.
Sustainability
A paid carbon-credit invoice is not a retirement record
Trace a voluntary carbon-credit purchase to registry retirement, beneficiary and claim wording. A practical evidence review for Brazilian business teams.
Sustainability
Your carbon footprint does not settle carbon-tax liability
Assess the evidence behind South African carbon-tax liability: operational control, listed activities and applicable thresholds, before calculating a tax amount.
Sustainability
Brazil's CVM made ISSB reporting voluntary with conditions
CVM made its ISSB reporting regime voluntary in May 2026, with conditions for opting in. Revisit the entity's reporting choice, period, public wording and filing calendar.
Sustainability
Australian climate reporting across parent and subsidiary
An Australian subsidiary needs an entity-specific reporting assessment even when its overseas parent publishes a sustainability report.
Sustainability
BRSR Core value chain data is voluntary but supplier evidence still matters
SEBI moved value-chain ESG disclosures to a voluntary approach. Suppliers should respond with defined boundaries and evidence, not treat every questionnaire as a legal mandate.
Sustainability
Review a Canadian environmental claim before it reaches the public
Test the wording, evidence, scope and general impression of a Canadian environmental claim before publication.
Sustainability
Collected for recycling is not the same as diverted from disposal
Check waste weights, duplicates, stock movements and rejected loads before reporting a diversion percentage from contractor collection records.
Sustainability
Why a lower water bill cannot tell the whole site water story
Separate incoming water, discharge and consumption in a site ledger, reconcile meter evidence, and explain estimates before sustainability reporting.
Sustainability
A digital product passport is not a green certificate
A digital product passport is not environmental certification. Map product identifiers, source evidence and update ownership against the applicable EU requirements.