Sustainability & Carbon
Clear perspectives on sustainability, reporting and a lower-carbon future.
Find practical explanations of carbon accounting, sustainability reporting and supplier evidence. Coverage connects reporting requirements with everyday data work: defining boundaries, collecting records, documenting assumptions and checking claims. Articles identify their market and source material so readers can distinguish a local obligation from guidance that may be useful more widely.
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Page 1 of 2 · Articles 1–24 of 30. Browse the numbered pages to explore the complete collection.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Reusable packaging earns its environmental case on the return trip
A durable container is only one part of a reuse system. The environmental comparison depends on what happens between one use and the next.
Turn travel bookings into a defensible business travel inventory
Reconcile completed trips, cancellations and travel units before applying Scope 3 business-travel factors to a New Zealand inventory.
Classify freight emissions before asking for carrier data
Map each transport leg to the reporting company and purchased service before collecting emissions data, with a hypothetical Canada–US distribution example.
Check the tender route before submitting a Carbon Reduction Plan
Match the bidding entity, procurement route, reporting boundary and approval record before relying on a Carbon Reduction Plan in a UK government tender.
An emission factor needs a version, a boundary and a reason
South Africa’s 2024 grid report was published in 2026. Keep activity years, publication dates and calculation boundaries separate in a controlled factor register.
Decide when a carbon inventory base year needs recalculation
Assess structural changes, method changes and errors against a documented significance policy before comparing current emissions with a historic base year.
Reconcile fuel consumption before calculating Scope 1 emissions
Reconcile opening stock, purchases, transfers and closing stock before treating fuel invoices as consumption data for a Scope 1 inventory.
Close monthly carbon data without hiding missing invoices
Use a coverage register, transparent estimates and a replacement log to close monthly carbon data when invoices arrive after the reporting cutoff.
Build a refrigerant evidence file before estimating leakage
Connect equipment, refrigerant type and service movements before selecting a leakage estimation method for a Singapore facilities inventory.
Keep avoided emissions separate from your carbon inventory
Explain a product comparison with a clear reference scenario and assumptions while keeping avoided emissions separate from corporate inventory totals.
When supplier data should replace a spend based Scope 3 estimate
Move from procurement spend estimates to better evidence without confusing a method change with a real emissions reduction.
EU CBAM in 2026 the 50 tonne threshold and 2027 deadlines
What EU importers need to organise for 2026 goods, including annual mass aggregation, the 2027 certificate cycle and supplier data controls.
Choose a starting point for your reporting work
For electricity and emissions, start with the activity records and the method used to turn them into a reported result. Our Scope 2 and Scope 3 coverage explores evidence quality, missing information, calculation choices and supplier requests. A company inventory, a product calculation and a trade-related disclosure can have different purposes and boundaries.
For reporting preparation, use the country-specific guides to organise responsibilities and questions for your team. Singapore and Australian coverage sits alongside articles on EU CBAM and UK green claims. Check the jurisdiction and date before applying a requirement; an article about one market does not establish the rules in another.
For suppliers, focus on traceable answers: what the customer needs, which records support it and which assumptions remain unresolved. Examples illustrate a method rather than a verified business result. Follow the primary-source links for the current wording, and read our editorial standards for how evidence, technical review and corrections are handled.