ESG Insights & Resources
Practical guidance for sustainability professionals. Articles, guides, and analysis to support your ESG journey.
UK SRS S1 and S2: Who Has to Report, and When
UK SRS S1 and S2 are final. The FCA’s rules land autumn 2026, applying from January 2027 for around 515…
IFRS’s New Chairs Are Supervisors, Not Accountants
The IFRS Foundation picked two financial supervisors to chair its Trustees and the IASB. What that predicts for ISSB enforcement,…
SB 253 Deadline: Three Reliefs Buried in CARB’s Redline
CARB’s 27 July redline hands SB 253 filers three first-year reliefs before the 10 November 2026 deadline. What’s in the…
ESRS-40a: CSRD Is Back for Non-EU Parent Companies
Omnibus cut CSRD scope, but ESRS-40a pulls non-EU parents back in from FY2028. Check the €450m test, the timeline, and…
Data Centres Just Became an ESG Disclosure Risk
New York’s data centre moratorium turns compute energy into a transition-risk issue. Here’s what ISSB S2 and ESRS E1 already…
CSRD Value-Chain Cap: What You Can Still Ask Suppliers
From FY2027 the EU’s value-chain cap limits what CSRD reporters can require from suppliers of 1,000 employees or fewer. What…
Nature Disclosure Is Coming: Get TNFD-Ready by October
The ISSB’s nature exposure draft lands October 2026, cementing TNFD as the global baseline. How reporting teams can get ready…
TCFD vs CSRD: What UK Companies Need to Know About Climate Disclosure Alignment
TCFD and CSRD are related but not the same. Where the two climate disclosure frameworks overlap, where they diverge, and…
Setting Science-Based Targets: What SBTi Validation Actually Requires
Getting a Net Zero commitment validated as a science-based target is more involved than most companies expect. A practical guide…
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