Insights - Beyond Net Zero

Procurement is where Scope 3 targets become real. This post shows how to use LCA and product carbon footprints to compare suppliers on both emissions performance and data credibility, then embed those results into RFQs, bid normalization, and contracts. It also flags the policy signals behind the shift, including EU CBAM reporting and scrutiny of green claims, plus a few scorecard and verification questions to start with, without overloading suppliers.

Boards and treasurers in 2025 face direct links between ESG outcomes, executive rewards, and the cost of capital. This in depth piece explains how to design ESG metrics that withstand investor scrutiny, wire those same KPIs into sustainability linked loans and bonds, and build a single data and governance spine that aligns pay, financing, and disclosure across markets.

The EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CS3D) are reshaping how companies disclose and manage ESG risks in Europe. This article explains what both directives require, how they interact with laws like Germany’s Supply Chain Act and France’s Duty of Vigilance, and where leaders can turn compliance into a strategic advantage.

The EU’s 2025 CSRD Omnibus simplification narrows scope, resets timelines, and trims datapoints, yet it raises the bar for evidence on double materiality and assurance. This post explains what changes for multinational groups, how to rebuild scoping and timing plans, and what good documentation looks like, with public examples and sources. Use the two-year window to standardize data, controls, and audit trails, with EU, US, and California context.

U.S. enforcement under UFLPA and investor scrutiny are reshaping human rights due diligence. This guide explains how to build screening that withstands CBP review, design fast escalation processes, and implement worker-centered remediation aligned with OECD and UNGP frameworks. It includes practical templates, public examples, and actionable steps.

ISSB S1 and S2 are moving from policy to practice for 2025 US filers. This article breaks down control design, evidence trails, and assurance sequencing that withstand investor review and external testing. Learn how to map S2 requirements to COSO, prepare for ISSA 5000, and connect Scope 3 supplier inputs to verifiable records. Includes public examples and links to SEC, IFRS, CARB, and company reports that show credible assurance paths for teams.

The UK has ended work on a domestic green taxonomy, shifting attention to transition plans, UK SRS reporting, and the FCA’s SDR regime. This article explains how boards should link strategy, capital, and financing to credible delivery, manage anti-greenwashing risk under FG24/3, and respond to investor expectations, with practical steps to improve disclosure quality.

Procurement leaders are converting CSDDD into daily controls. This article explains how to tier supplier risk, embed model clauses, and run onboarding tests that stand up to audits. It summarizes what EU buyers will request from US exporters, why Article 22 matters for supplier climate plans, and which evidence to keep for supervisors

Marketers now draft environmental claims under close regulatory and legal scrutiny. This playbook explains how to align with the FTC Green Guides, meet California SB 343 standards, and adapt to UK and EU enforcement. It reviews high-profile cases against Keurig, JBS, and Lufthansa, then outlines practical steps to substantiate claims, avoid risky phrases, and prepare for upcoming global shifts.