Insights

Decarbonisation and SBTi

SBTi Net-Zero Standard V2.0: what changes for companies?

31 October 2026

Sustainability reporting

Carbon footprint in the VSME standard: what is left of ESRS E1?

31 October 2026

Sustainability reporting

ESRS E1 Climate change: what must you disclose from 2027?

31 October 2026

Scope 3

What are Scope 3 emissions? 15 categories explained

31 October 2026

Scope 3

Scope 3 category 2 – capital goods

31 October 2026

Scope 3

Scope 3 category 3 – fuel- and energy-related activities

31 October 2026

Scope 3

Scope 3 category 4 – upstream transport and distribution

31 October 2026

Scope 3

Scope 3 category 5 – waste generated in operations

31 October 2026

Scope 3

Scope 3 category 6 – business travel

31 October 2026

Scope 3

Scope 3 category 7 – employee commuting

31 October 2026