A carbon tax is a government charge placed on greenhouse-gas (GHG) emissions , usually applied to fossil fuels based on their carbon content (e.g., per ton of CO₂e ). The policy goal is to raise the cost of emitting so companies and consumers shift to lower-carbon options, while generating public revenue that can be recycled through rebates, tax cuts, or climate spending. Carbon taxes typically work in two ways: Upstream fuel tax : levied on coal/oil/gas producers or import

Moving from Targets to an Investable, Verifiable Transition What “durable net zero” means in 2026 “ Net zero ” has been on corporate agendas for years, but the hot topic now is durability —whether a company’s pathway can survive scrutiny, market shocks, and changing regulation . Durable Net Zero refers to achieving net‑zero greenhouse gas emissions in a way that is long‑lasting, credible, and resilient over time Durable net zero goes beyond announcing a 2050 ambition. It is a

With no doubt, Scope 3 has become the pressure point for many Asia-Pacific companies because the emissions sit outside your own operations , yet the consequences show up in tenders, customer scorecards, loan conversations, and reputational risk. Scope 3 Caterogies: the 15 essentials What used to be a “sustainability report” topic is now a commercial requirement: Buyers want product footprints and credible reduction progress. Banks and investors increasingly want transition ev

Introduction: From “ ESG as a report ” to “ ESG as a management system ” With 2025 behind us, what ESG and sustainability changes and requirements should we expect in 2026? By 2026, ESG in Asia is expected to move further away from being a communications exercise and closer to a daily management discipline that affects budgets, risk controls, product design, and talent strategy. For many organizations, the question will shift from “Do we have an ESG report?” to “Can we defend

The Intergovernmental Panel on Climate Chan (IPCC) AR (Assessment Report) is the United Nations’ most comprehensive scientific evaluation of climate change. Here is a quick explanation: What it is: A major report published every 6–7 years by the Intergovernmental Panel on Climate Change (IPCC). It summarizes all the latest scientific research on climate change. What it covers: How and why the climate is changing Impacts on ecosystems, economies, and societies Future climate

ESG Key Performance Indicators (KPIs) are quantifiable metrics used by organizations to measure and communicate their performance on environmental, social, and governance priorities. These indicators help companies monitor progress toward sustainability goals, identify risk areas, and demonstrate transparency to regulators, investors, and stakeholders. Common ESG KPIs include environmental measures such as greenhouse gas emissions, renewable energy use, and waste recycling;

Implied Temperature Rise (ITR) is a metric used in ESG and climate finance to estimate how much global temperatures would increase by 2100 if the whole economy behaved like a given company, portfolio, or investment . It translates emissions performance and climate targets into an easy‑to‑interpret temperature score (e.g., 1.5 °C, 2.7 °C, 4 °C). What ITR Represents ITR answers the simple question: “ If all companies followed the same emissions pathway as this one, what level

Acute Climate Hazards Acute climate hazards are sudden, short‑term extreme weather events caused or intensified by climate change. They occur rapidly and can cause immediate damage. Examples: heatwaves, cyclones, flash floods, hurricanes, wildfires, storm surges. Chronic Climate Hazards Chronic climate hazards are long‑term, gradual climate‑related shifts that build up over time and progressively impact ecosystems, infrastructure, and economies. Examples: rising sea levels, l

COP30 conference was held from  November 10 to 21, 2025 , in Belém, Brazil. W rapped up in Belém with a mixed but meaningful set of outcomes. The new Belém Package set long‑term direction for adaptation and just transition , while voluntary progress on sustainable fuels and carbon‑market coordination continued despite the absence of a fossil‑fuel phase‑out deal. Key Outcomes at a Glance Tripling adaptation finance by 2035 to close the resilience funding gap. A global Ju

The Greenhouse Gas (GHG) Protocol is the world’s most widely used standard for measuring and reporting greenhouse gas emissions. It defines how organisations should classify, calculate, and disclose their emissions across: Scope 1 – direct emissions from owned/controlled sources Scope 2 – indirect emissions from purchased electricity/heat/steam Scope 3 – all other value‑chain emissions (e.g., suppliers, logistics, waste, travel) In the 1990s, companies and governments

What is NGFS in terms of ESG/ sustainability? NGFS stands for the Network for Greening the Financial System . It’s an international coalition of central banks and financial supervisors working together to manage climate-related financial risks and mobilize finance to support the transition toward a sustainable economy . Overview Full name: Network for Greening the Financial System (NGFS) Established: 12, December 2017 Founded by: Eight central banks and supervisors, inc

What Is TPA — Total Portfolio Approach The Total Portfolio Approach (TPA) is an integrated investment management framework where an investor (such as an asset owner, sovereign wealth fund, pension fund, or endowment) manages the entire portfolio holistically, rather than in isolated asset‑class silos . Instead of focusing on traditional asset classes (equities, bonds, real estate, etc.) separately, a TPA framework considers the total portfolio’s overall risk, return, and lo

1. What Is Biomass Energy 🌿 ? Biomass energy refers to energy derived from organic materials — such as wood, agricultural residues, forest waste, animal manure, or dedicated energy crops. It is considered part of the renewable energy mix because the carbon released during combustion can, in theory, be reabsorbed by new plant growth , creating a closed carbon cycle . Examples of biomass energy sources: Wood pellets and forestry residues Agricultural waste (corn stalks, r

Carbon intensity is a measure of how much carbon dioxide (CO₂) (or CO₂-equivalent greenhouse gases) is emitted per unit of output . It shows how efficiently a company, product, or economy generates value while managing its emissions. In business terms, it’s the ratio between GHG emissions and a relevant activity or economic unit , such as revenue, energy produced, or product manufactured. Formal Definition Carbon Intensity = Total GHG Emissions (in CO₂e) ÷ Unit of Outpu

Internal Carbon Pricing (ICP) is a tool companies use to assign a monetary value to their own greenhouse‑gas emissions , even if they don’t yet pay an external carbon tax. It’s an internal accounting mechanism that helps them anticipate future carbon costs , guide investments , and steer strategy toward a low‑carbon model. “We assume each tonne of CO₂  we emit costs  us  X  dollars — and use that assumption when we make business decisions.” Types of Internal Carbon Pricing

⚖️ 1. What Is Net Zero? Net Zero means balancing the amount of greenhouse gases (GHGs) emitted into the atmosphere with the amount removed . In other words: The total emissions a country, firm, or individual releases ≈ the total removed through natural or technological means. How to Reach Net Zero Reduce emissions as much as possible (renewable energy, efficiency, electrification, etc.). Remove or offset residual emissions using: Reforestation and soil carbon sequestratio

The report shows that 63% of the world’s largest publicly listed companies or 70% of the Forbes Global 2000 now have net zero goals. In short, commitment to net zero has become the corporate norm. Source: https://www.forbes.com/sites/maryjohnstone-louis/2025/09/26/the-business-case-for-net-zero-has-never-been-stronger/ #NetZero #GHGs #Carbon #Emissions #Corporate #Forbes