📄 Articles

Sustainability, written clearly.

Deep dives, explainers, and field notes — translating frameworks and research into language practitioners can act on.

28 Sept 20263 min read

Revised ESRS: three dates companies should not confuse

Publication, entry into force and application are separate milestones for the revised ESRS. Here are the dates—and the 2026 transition to check.

ESRSCSRDSustainability Reporting
Read article
25 Sept 20266 min read

Europe’s New SME Sustainability Standard Could Change Scope 3 Data Requests

Europe has legally published a voluntary sustainability standard for companies with up to 1,000 employees. Its most important effect may be downstream: giving smaller suppliers, larger CSRD reporters and banks a shared language for sustainability data.

VSMEESRSCSRDScope 3SMEsSupply ChainsSustainability Reporting
Read article
18 Sept 20266 min read

Europe Has Finalized a Leaner ESRS. What Happens to SDG Visibility?

The revised European Sustainability Reporting Standards sharply reduce reporting datapoints. That may lower administrative burden—but it does not automatically tell us whether corporate impacts on the Sustainable Development Goals will become clearer or less visible.

ESRSCSRDSDGsSustainability ReportingDouble MaterialityData
Read article
26 Jan 20267 min read

Scope 1, 2 and 3 emissions, explained simply

A practitioner-friendly walkthrough of the GHG Protocol scopes — what belongs where, and why Scope 3 dominates most footprints.

CarbonGHG Protocol
Read article
12 Jan 20265 min read

Why sustainability needs better learning tools

Reports and regulations are not learning materials. Interactive, visual, systems-based tools change how sustainability is understood.

EducationSystems Thinking
Read article