Insights - Beyond Net Zero

Regulatory analysis and strategy for leaders working through utility rate cases and resource plans, water availability and allocation, large development and the cities receiving it, and disclosure regimes including CSRD, ISSB, SB 253, and CBAM.

Imported steel coils at an EU port awaiting customs clearance under the CBAM regime | Gasilov Group 2026

How much relief does the 97.5% CBAM factor give in 2026? A calculator

CBAM relief calculator for 2026: the 97.5% factor is a fixed deduction from an EU benchmark, so relief shrinks as declared emissions rise. Gasilov Group runs the arithmetic per tonne.

ESG Reporting Insights

Transmission lines, data center construction, and a silicon wafer illustrating the layered regulation of AI infrastructure | Gasilov Group 2026

Who regulates AI's environmental footprint?

AI's environmental footprint is governed by four regimes that never overlap. Gasilov Group traces the seams across the AI Act, CSRD, CSDDD, and energy regulation.

ESG Reporting Insights

Printed CSRD sustainability statement beside a laptop running text analysis, illustrating an empirical definition of greenhushing in climate disclosure. | Gasilov Group 2026

What is greenhushing? An empirical definition

Greenhushing defined empirically: climate disclosure contracting faster than a firm's other disclosure while its validated target is unchanged. Gasilov Group measures 22% prevalence in CSRD data.

ESG Reporting Insights

Corporate reports and flags showing which companies must file sustainability disclosures in 2027 across the EU, California, the UK, and Japan | Gasilov Group 2026

Who has to report what in 2027: CSRD, ISSB, California, and UK SRS after the Omnibus

Who has to report what in 2027 under CSRD, California SB 253, UK SRS, and ISSB national rules after the Omnibus: thresholds, first deadlines, and the dates that moved. From Gasilov Group.

ESG Reporting Insights