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FEATURED ANALYSISCSRD / ReportJuly 27, 2026

H1 2026 ESG Regulatory Review: CBAM, CSRD, and TR-ETS in Action

We review CBAM's definitive-phase launch, the CSRD/ESRS Omnibus reset, and TR-ETS pilot preparations in the first half of 2026, with an integrated data and controls plan for enterprise teams.

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The publication archive

79 / 79 publications
ISSBGuide

Climate Scenario Analysis Under ISSB: A Step-by-Step Guide

IFRS S2 requires assessing climate resilience through scenario analysis, while allowing flexibility via the 'commensurate with your circumstances' principle. A step-by-step guide with the NGFS scenario families, time horizons, and a worked example.

June 15, 2026
CBAMArticle

CBAM Definitive Phase Q1 Review: Early Implementation Insights

CBAM entered its definitive phase on 1 January 2026. We walk through the authorised declarant process, the declaration and surrender mechanics, certificate pricing, and an illustrative cost example — with early lessons for Turkish exporters.

June 8, 2026
CSRDReport

CSRD Supply Chain Data Strategy: Building Reliable Scope 3 Reporting

ESRS puts value chain emissions at the center of the report, yet the data usually sits outside the organization's control. An end-to-end Scope 3 data strategy built on data-quality scoring, supplier segmentation, phase-in relief, governance, and an assurance-ready trail.

June 1, 2026
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