The EU Platform on Sustainable Finance questions proposed ESRS-40a reporting boundaries for non-EU companies. Its recommendations are advisory, not new reporting obligations.
Build a waste dashboard that separates generation from destination, explains changes in output and turns uncertain data into practical follow-up actions.
SBTi has confirmed that financial institutions can continue using its near-term target route without a specified end date. Target review responsibilities remain distinct.
GHG Protocol has outlined two proposed Scope 2 market-based methods and a possible transition, but requirements, implementation timing and technical details remain unresolved.
A practical workflow for connecting an energy figure to its source records, documenting estimates and preserving a reviewable calculation.
The ISSB has renamed its Human Capital research project “Workforce-related Disclosures”. The decision changes the project name, not reporting requirements.
Build a traceable greenhouse gas inventory workflow by deciding organizational boundaries, mapping emissions sources and structuring data requests before collecting totals.
GHG Protocol has not approved either proposed forest carbon accounting method. Its October clarification explains what remains unresolved and why reporting teams should check their disclosure language.
GRI’s streamlined Sector Standards model will identify likely material topics and point to existing Topic Standards, without developing additional sector-specific disclosures.
GHG Protocol’s AMI feedback summary shows strong respondent support for separate reporting statements, alongside concerns about inventory integrity, double counting and evidence quality.