The European Sustainability Reporting Standards (ESRS) are a set of comprehensive guidelines created to support the Corporate Sustainability Reporting Directive (CSRD).

The Corporate Sustainability Reporting Directive (CSRD) introduces new sustainability reporting requirements across the European Union. Understanding the first-time reporting timeline is crucial for companies preparing to comply.

The Corporate Sustainability Reporting Directive (CSRD) introduces rigorous sustainability reporting requirements for companies in the European Union (EU) and abroad if they meet certain criteria. The CSRD mandates detailed ESG disclosures based on European Sustainability Reporting Standards (ESRS) developed by EFRAG. When evaluating CSRD scope considerations, it's crucial to understand who needs to comply and what the requirements entail.

Under the Corporate Sustainability Reporting Directive (CSRD), companies can have certain exemptions and flexibilities. These exemptions are designed to reduce the reporting burden for specific organizations and circumstances while ensuring transparency and compliance with the overall sustainability framework.

The Scope 2 Market-Based Method for calculating greenhouse gas (GHG) emissions focuses on using emission factors that reflect the specific electricity purchases of an organization, rather than using the average emissions from the local grid (which is the approach for the Location-Based Method).

Primary climate hazards are extreme weather events and environmental changes intensified by climate change, posing significant risks to ecosystems, human health, and infrastructure.

The Oil & Gas Methane Partnership 2.0 (OGMP 2.0) is the United Nations Environment Programme’s flagship oil and gas reporting and mitigation programme. OGMP 2.0 is the only comprehensive, measurement-based reporting framework for the oil and gas industry that improves the accuracy and transparency of methane emissions reporting.

Reducing methane emissions is the single fastest way to slow global warming as we decarbonize, but the world needs empirical data to enable climate action at scale. UNEP’s International Methane Emissions Observatory (IMEO) is harnessing this methane data revolution by putting open, reliable, and actionable data directly into the hands of individuals with the power to reduce emissions.