Insights & Analysis
Mandatory climate reporting has begun for Group 2 entities with financial years starting on or after 1 July 2026. The first report may be more than a year away. The work that decides whether it holds together starts now.
The GHG Protocol has not updated its Scope 3 Standard since 2011. In March 2026, it published a structural revision that adds a new emissions category, sets a 95% coverage threshold, and bans the most common allocation shortcut in supply chain accounting.
Northern European hot-rolled coil climbed €40 a tonne in the first eight weeks of 2026 as the EU Carbon Border Adjustment Mechanism went definitive. The UK version lands 1 January 2027. Most businesses have no baseline to model it against.
SustainTrue has joined Pledge 1%, a global movement empowering companies to drive positive social impact. We are committing 1% of our resources to making a difference.
Greenwashing penalties exceeded A$43 million in Australia in 2024-2025. But one label hides five distinct failure modes - and most businesses can't tell which one applies to them.
Thousands of companies have pledged net zero. Only 7% meet minimum requirements for a credible commitment (Net Zero Stocktake 2025). The gap between pledge and plan is where risk lives.
AASB S2. SECR. CDP. ISSB. GRI. SBTi. TCFD. Same emissions data, seven different formats. The disclosure maze is real.
Carbon accounting has three tiers. Most businesses over-complicate the first two and avoid the third entirely.
The sustainability industry built 26 frameworks, 14 disclosure standards, and thousands of taxonomies. Then wondered why nothing moved.