Insights

SGX Climate Reporting Requirements: A Phased Ro...

Singapore's mandatory climate reporting regime is no longer a future obligation, it is live. Every SGX-listed company must report Scope 1 and Scope 2 greenhouse gas emissions for financial years...

SGX Climate Reporting Requirements: A Phased Ro...

Singapore's mandatory climate reporting regime is no longer a future obligation, it is live. Every SGX-listed company must report Scope 1 and Scope 2 greenhouse gas emissions for financial years...

IFRS S1 and IFRS S2 Explained: The ISSB Standar...

IFRS S1 and IFRS S2 are the two sustainability disclosure standards issued by the International Sustainability Standards Board (ISSB), the global baseline for climate reporting, mandatory or heading that way...

IFRS S1 and IFRS S2 Explained: The ISSB Standar...

IFRS S1 and IFRS S2 are the two sustainability disclosure standards issued by the International Sustainability Standards Board (ISSB), the global baseline for climate reporting, mandatory or heading that way...

CSRD After the Omnibus: Who Still Has to Report...

"Am I still in scope?" has been the most-asked question in European sustainability reporting since the EU began overhauling the Corporate Sustainability Reporting Directive (CSRD) in February 2025. The answer...

CSRD After the Omnibus: Who Still Has to Report...

"Am I still in scope?" has been the most-asked question in European sustainability reporting since the EU began overhauling the Corporate Sustainability Reporting Directive (CSRD) in February 2025. The answer...

EU Taxonomy Reporting in Practice: Why “Eligibl...

The most expensive misunderstanding in EU Taxonomy reporting fits in one sentence: a company sees that 70% of its turnover is taxonomy-eligible and tells its board, its bank and its...

EU Taxonomy Reporting in Practice: Why “Eligibl...

The most expensive misunderstanding in EU Taxonomy reporting fits in one sentence: a company sees that 70% of its turnover is taxonomy-eligible and tells its board, its bank and its...

UK SRS S1 and S2: The Timeline, Who Reports Fir...

UK sustainability reporting is in the middle of its biggest structural change since TCFD-aligned disclosure was written into the listing rules in 2021. On 25 February 2026 the government published...

UK SRS S1 and S2: The Timeline, Who Reports Fir...

UK sustainability reporting is in the middle of its biggest structural change since TCFD-aligned disclosure was written into the listing rules in 2021. On 25 February 2026 the government published...

Carbon Accounting Explained: Scope 1, 2 and 3, ...

Carbon accounting explained: what Scope 1, 2 and 3 mean, how emissions are calculated, and where carbon accounting is now mandatory, from UK SECR to ISSB and CSRD.

Carbon Accounting Explained: Scope 1, 2 and 3, ...

Carbon accounting explained: what Scope 1, 2 and 3 mean, how emissions are calculated, and where carbon accounting is now mandatory, from UK SECR to ISSB and CSRD.