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Road to net zero
Sustainability news and resources, compiled and curated for you
Practical guides
Fluorinated gases and fugitive emissions: how to calculate scope 1 refrigerant leaks
Refrigerant leaks are usually the scope 1 line item that catches people off guard in a first greenhouse gas inventory: there is no fuel invoice behind ...
Latest articles
Core climate concepts
Guarantees of origin and scope 2: how to account for renewable electricity
If you buy electricity with guarantees of origin, your inventory has to carry two scope 2 figures, not one . The GHG Protocol Scope 2 Guidance require ...
Legislation and regulation
CBAM timeline 2026 and 2027: authorised declarant, annual declaration and certificates
If you import iron and steel, cement, aluminium, fertilisers, electricity or hydrogen, four dates govern your calendar: since 1 January 2026 only an a ...
Practical guides
Carbon footprint of a services company: what to measure without a factory
With no factory or vehicle fleet of its own, the carbon footprint of a consultancy, a law firm, an agency or a software company concentrates in three ...
Practical guides
Limited assurance of the sustainability report: what the verifier reviews and how to prepare
Assurance over the CSRD sustainability report is, and will remain, limited assurance . Directive (EU) 2026/470 removed the planned move to reasonable ...
Legislation and regulation
CSRD transposition in Spain: where the sustainability reporting law stands
As of 7 September 2026, Spain still has not transposed the CSRD . The draft Sustainability Reporting Law (Proyecto de Ley de Información Empresarial s ...
Practical guides
MITECO emission factors in 2026: which version to use and how to apply them
Spain's Ministry for the Ecological Transition, MITECO, publishes its emission factors in early May each year , and the rule for using them is simple: ...
Practical guides
NCG 461 compliance guide for Chile
Preparing the NCG 461 integrated annual report is not a writing problem, it is a data collection problem. The order that works is: first set the calen ...
Legislation and regulation
Environmental and sustainability regulation for companies in Chile
A company operating in Chile does not face a single environmental law but four regulatory blocks with different regulators, thresholds, platforms and ...
Legislation and regulation
EU Omnibus I Directive: What Changes for CSRD Reporting and CSDDD Due Diligence
Directive (EU) 2026/470 , published on 26 February 2026 and in force since 18 March, substantially simplifies the EU's sustainability reporting framew ...
Legislation and regulation
Mexico's Sustainable Taxonomy (TSM): What It Means for Your Company's Sustainability Reporting
Mexico's Sustainable Taxonomy (TSM) is the official system for classifying which economic activities count as sustainable, developed by the Ministry o ...
Legislation and regulation
Carbon Footprint in Mexican Manufacturing: Why the Real Challenge Is the Supply Chain
Mexico is one of the world's major manufacturing hubs, with the automotive industry and the IMMEX programme for the manufacturing, maquiladora and exp ...
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