Guides & Checklists

EU importers need verified embedded emissions data from their non-EU suppliers — without it, they fall back on default reference values that cost more and create compliance exposure that grows as free allocation phases out through 2034. This six-section checklist covers scope confirmation, emissions data collection, calculation methodology, verification readiness, reporting workflows, and forward planning through the 2027 deadline. Download the CBAM Supplier Data Checklist to identify your data gaps before they affect your EU customer relationships.

The ESG regulatory landscape shifted significantly in 2025 and 2026 — CSRD scope narrowed under Omnibus I, Australia’s ASRS is now in effect, and California’s SB 253 first deadline arrives in August 2026. For sustainability leaders operating across jurisdictions, knowing what has changed and what your organisation needs to do is no longer straightforward. Download the ESG Audit-Readiness Checklist to assess where your organisation stands, close the gaps before your next audit, and stay aligned as requirements continue to evolve.

CSRD, SB 253, IFRS S2, and AASB S2 all require a complete emissions inventory — and Scope 3, across its 15 upstream and downstream categories, is where most organisations have the most gaps. This worksheet maps every emission source against your actual data availability and consolidates findings into a prioritised gap summary with a data readiness verdict. Download the Scope 1, 2 & 3 Emissions Inventory Worksheet to know exactly where your inventory stands before your next reporting deadline.

SB 261 requires companies with over $500 million in California revenue to assess and disclose climate-related financial risks — and most teams have no structured way to start. This six-section toolkit takes you from business context through physical and transition risk screens, scenario analysis, and TCFD readiness to a completed, board-ready output. Download the SB 261 Ready Reckoner to run your climate risk assessment with structure, not guesswork.

“CARB’s SB 253 submission form has 6 sections, dozens of data fields, and a third-party assurance requirement — and most US companies with over $1 billion in annual revenue have never filed anything like it. With an August 10, 2026 deadline, there’s little room to figure it out as you go. This booklet walks through every section of the form, from organizational boundary definitions and emissions disclosure to calculation methodology and verification timelines, and flags the specific points where companies most commonly run into trouble. Download the SB 253 Submission Form Decoded booklet to understand what CARB is asking for in each section, what data you need to have ready before you start, and where the most common filing mistakes happen.”

“Under CSRD, in-scope companies must disclose material Scope 3 emissions under ESRS E1, with limited assurance already required. Wave two companies report in 2028 based on 2027 data — and supplier engagement takes 12 to 18 months to yield usable data. Download the Scope 3 Supplier Engagement Workbook to build a supplier data collection programme that is not just complete, but defensible.”

“Scope 3 under SB 253 is mandatory by 2027, and supplier engagement takes 12 to 18 months to yield usable data. The problem is rarely the framework — it’s that suppliers receive generic questionnaires regardless of spend or emissions profile, producing numbers that won’t survive audit scrutiny. Download the Scope 3 Supplier Engagement Workbook to build a supplier data collection programme that is not just complete, but defensible.”