Analyses and focus studies by our ESG & Carbon experts

What does the Omnibus law change for companies? Presented by the European Commission, this proposal aims to lighten several regulations of the Green Pact. If adopted, it will radically modify the CSRD, the CSDDD, the green taxonomy and the MACF. Let's take a look at the main changes.

On July 12, 2024, the European Parliament adopted a law on nature restoration, a pillar of the European Green Deal. Although reduced after negotiations, this law aims to restore 20% of European ecosystems by 2030, with a target of total restoration by 2050. In particular, it targets degraded habitats, endangered pollinators and agricultural biodiversity, while also incorporating measures for urban and forest ecosystems. However, its implementation faces major challenges.

Since its creation, the Global Reporting Initiative (GRI) has established itself as a world pioneer in corporate CSR disclosure standards. Used by several thousand organizations worldwide, it provides a solid framework for non-financial reporting, combining transparency, comparability and improved ESG performance. This organization, which has shaped the landscape of sustainable reporting, continues to evolve in the face of new global regulations.

The ISSB is an organization set up to develop global standards for corporate non-financial reporting. Its aim is to provide investors with clear and comparable information on corporate sustainability performance. It provides a transparent and consistent framework for companies worldwide, promoting responsible corporate governance and guiding companies towards sustainable practices, marking a major step forward in the transition to a greener economy.

Companies have a crucial role to play in reducing greenhouse gas emissions and combating climate change. The ISO 14064 standard has become an essential tool for organizations wishing to make a concrete commitment to this approach. It provides them with a rigorous methodological framework for reducing their GHG emissions and contributing to a sustainable future. But how does it work? What are its objectives and benefits?

The publication of non-financial reports is one of the new challenges facing companies. In addition to the increasing number of reports, there are also more and more. How do you know which ones are mandatory, what they contain and whether they are interoperable? We'd like to give you a clearer picture by comparing the main standards to which companies are subject.

The CSDDD introduces into European law the notion of corporate duty of care with regard to environmental protection and respect for human rights. This new tool, which reinforces the CSRD, will also make companies operating in the EU more aware of the potential impact of their operations, as well as the activities of their entire value chain.

Focus on the CSRD, the European Sustainability Reporting Directive, which will require more than 50,000 companies to provide more precise extra-financial reporting, and the commitment to financing and deploying an ambitious climate strategy.

One of the aims of the CSRD is to harmonize the format of extra-financial reports within the European Union. It is within this framework that the ESRS have emerged. These reporting standards, drawn up by EFRAG, detail the content, format and collection methods for the wide range of environmental, social and governance data to be published in CSRD reports. The first 12 ESRS were adopted by the European Commission on July 31, 2023.

What role does SBTi play in carbon accounting? SBTi is an internationally recognized organization that has become a benchmark in the field of decarbonization. Thousands of companies have chosen to follow its methodology to set science-based targets for reducing their GHG emissions. How does it work in practice?

Among the ESRS reporting standards that make up CSRD reports, the ESRS E1 standard on climate change is the focus of attention. GHG emissions measurement, impact analysis, action plan, integration into corporate strategy, financial modeling.... Climate change is a particularly demanding issue, requiring a high level of involvement on the part of companies. So how can you approach it with confidence?

The CDP (Carbon Disclosure Project) is an international organization that manages one of the largest environmental databases for companies, cities and states, thanks to its reporting system. The score that the CDP assigns to organizations is now scrutinized by investors and buyers alike. How does this system work, and how can you improve your score?

The CSRD will eventually affect 50,000 companies, which will have to report annually on a long list of ESG criteria. How can we best prepare for the publication of these reports? What governance model should be built? How to collect and analyze this volume of data?

The European taxonomy is a classification of so-called sustainable activities. A central tool of the Green Pact for Europe, it is designed to create a common language for all players in the economy to support and finance the European Union's ecological transition. How does it work? Who is it aimed at? What is the timetable for its implementation?

What is the European Union's SFDR regulation? The paragon of green finance, it aims to redirect investments towards sustainable projects, and to this end imposes transparency obligations on financial players in terms of social and environmental impacts and investment decisions.

The "materiality" of an ESG issue for a company can be determined according to different prisms, which will greatly influence its ESG action plan and its extra-financial reporting efforts. The CSRD will soon impose "double materiality" reporting. What does this mean for obliged companies?

In March 2023, SBTi made public its new "Forest Land and Agriculture - FLAG" carbon accounting methodology dedicated to the land and agriculture sector. This sector-specific methodological clarification raises the level of carbon accounting requirements to which companies with activities linked to the use of forests, soils and agricultural land must submit.

You've heard of Bilan Carbone, GHG Protocol or BEGES regulations, but you're a little confused by all these carbon accounting standards? Which exercise should your company follow? What are the differences between them? Here's a guide to help you make sense of it all.

As of January 1, 2023, regulations governing the production and publication of a greenhouse gas emissions report have changed. Here's a look at the key points of version 5 of ADEME's recommended methodology.

How can we decarbonize European industry without impacting its competitiveness? Focus on the Border Carbon Adjustment Mechanism (BCAM).

Where is Europe in its ecological transition? Summary of the Green Deal: towards decarbonization and environmental preservation.

Our complete guide to achieving your climate goals

Want to know all about the Climate and Resilience Act? Here's a short article summarizing its main principles and background.