Reporting & Disclosure
Carbon accounting must be overhauled to save net zero. Here’s how
Understand the difference between climate reports and carbon accounting to hit targets, not just set them. Read More
What to know about California’s looming new disclosure deadlines
Large companies doing business in the Golden State face rules that are unprecedented in the U.S. Read More
Publication of sustainability reports has dropped by half this year
Adobe, Citigroup and General Motors are among those that have yet to file in 2025. Read More
31 subsidiaries, 905 warehouses: How to manage sustainability at a holding company
Dozens of diverse portfolio companies can make it challenging to implement ESG strategies. Read More
After their net-zero pledges expired, these companies set a course without SBTi
JBS, United Airlines and Johnson & Johnson are among the more than 200 companies that have not subsequently had net-zero targets validated by the organization. Read More
How the anti-ESG movement is reshaping corporate sustainability reports
When companies maintain disclosures despite potential backlash, it's because those practices are integrated into operations. Read More
Disclosure rates rise while progress on target-setting falters, UCLA study finds
The number of S&P 500 companies setting interim net zero targets fell between 2022 and 2023. Read More
How the latest proposed revisions to the CSRD further weakens it
The EU's chief negotiator wants to lessen the efficacy and impact of seminal CSRD and CSDDD standards. Read More
Meet the Oxford professor who wants to tear down Scope 3 accounting
Fundamental flaws in the system for carbon accounting mean we need a new one, says Karthik Ramanna. (Others disagree.) Read More
EU’s Omnibus package heightens legal risk for companies
EU's Omnibus proposal weakens corporate positions against climate-motivated lawsuits. Read More
