Explainer articles to support your ESG and sustainability knowledge journey.
GHG accounting or carbon accounting is the process of quantifying the greenhouse gases produced directly or indirectly from a company, across Scopes 1,2 and 3.
What makes ESG data so different from other data sets, and what to consider when you capture, manage and report on ESG data.
ESG reporting frameworks are used by companies to publicly report detailed performance, opportunity and risk data related to ESG.
Decarbonization is a method of climate change mitigation that reduces greenhouse gas (GHG) emissions, as well as removes them from the atmosphere.
Net zero is the point at which greenhouse gases going into the atmosphere are balanced by an equivalent amount removed from the atmosphere.
Scope 3 emissions represent the majority an organization’s total GHG emissions and requires companies to look outside of their direct physical footprint.
Tried and tested guidelines for establishing a financial-grade, best practice sustainability data foundation
A look at how trailblazers across different industries have made an impact on their ESG reporting and performance using IBM® Envizi™.
Melbourne Water streamlines its sustainability reporting to create a single system of record for energy use and ESG performance
A methodical approach to ESG data management and reporting helps GPT, a diversified property group, blaze a trail in sustainability.
By transforming its sustainability data capture and decarbonization strategy, Downer Group is able to quickly identify what is and isn’t working.
With an extensive portfolio of international manufacturing sites, Celestica has transformed its ESG data capture and reporting.
Selecting ESG frameworks for reporting and how each framework compares.
Exploring the changes ahead for the ESG reporting sector and key trends.
How to establish finance-grade data and best-practice for calculating emissions.
Detailed, visual metric coverage of different ESG frameworks. (575 KB)
How to approach Scope 3 emissions calculations and reporting.
How to approach Scope 3 emissions calculations and reporting.
On-site generation, purchasing green power, renewable energy certificates and more.
A closer look at the key role carbon offsets play in funding green projects.
How to account for renewable energy purchases and understanding the GHG Protocol scopes.
The EU's Corporate Sustainability Reporting Directive and reporting requirements.
The Task Force on Climate-related Financial Disclosures, recommendations and principles.
The Sustainability Accounting Standards Board, defining financial materiality and more.
The Securities and Exchange Commission's rule proposal for climate disclosures.
How CDP works for stakeholder reporting, who is using it and more.
The Global Real Estate Sustainability Benchmark and why it matters.