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

1. What is the CSRD? The Corporate Sustainability Reporting Directive (CSRD) is a landmark piece of European Union legislation that fundamentally changes how companies report on sustainability. It replaces the older Non-Financial Reporting Directive (NFRD) , significantly expanding the scope, detail, and rigor of reporting requirements. Its primary goal is to put sustainability reporting on par with financial reporting , ensuring investors and stakeholders have access to co

Carbon accounting (also called greenhouse gas accounting ) is the process of measuring, recording, and reporting the amount of carbon dioxide (CO₂) and other greenhouse gas (GHG) emissions an organization, project, or product produces — and sometimes removes or offsets. It’s a key tool in sustainability management and climate change mitigation , helping businesses understand and reduce their environmental impact. Purpose of Carbon Accounting To quantify emissions linked

Implementing Scope 3 greenhouse gas (GHG) emissions calculations can be quite challenging for most organizations. These emissions cover indirect activities outside a company’s direct control — such as supply chain operations, product use, and waste disposal. According to analyses from CDP (Carbon Disclosure Project) , S&P Global , and EY’s 2024 Climate Disclosure Benchmark : Roughly 75 – 80% of Fortune 500 companies publicly disclose their Scope 1 & 2 emissions. About 5