What is ESRS?

ESRS explained — the twelve European Sustainability Reporting Standards and the 2026 revision

📅 Updated 23 August 2026 🕐 19 min read 🇪🇺 ESG & Sustainability ⚠️ Regulatory status — verified 23 August 2026. The European Commission adopted the revised ESRS on 3 July 2026, ahead of the 18 September deadline the Omnibus I Directive had set it. The delegated act is still within the scrutiny period before … Read more

GHG Protocol Explained: Scope 1, 2 & 3 for Practitioners

GHG Protocol scopes explained — one tonne of emissions reported by three companies logo

📅 Updated 28 July 2026 🕐 21 min read 🌍 Carbon & Climate The GHG Protocol scopes sort a company’s emissions into three tiers. Scope 1 is what you burn. Scope 2 is the energy you buy. Scope 3 is everything else your value chain does because you exist. Almost every reporting framework in use … Read more