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Expert Perspectives

Our Experts provide deep dives and insights into pressing topics surrounding carbon accounting and climate disclosure, reporting, and regulation.

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anissa vasquez emily pierce sasb standards update
Expert Perspectives
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Driving Comparability Forward - Next Steps for the SASB Standards

For this edition of Full Disclosure, we discuss the important steps the International Sustainability Standards Board (ISSB) is taking to help companies to take a step-wise approach to building their sustainability reporting muscle.
Kristina Wyatt on a collage background
Expert Perspectives
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Whiplash at the Department of Labor and Pension Plan Trustees in a Tight Spot!

Congress recently took a hatchet to the Department of Labor's rules permitting plan fiduciaries to consider climate and broader ESG factors in their investment decisions. This puts plan fiduciaries in a difficult spot. Amid this crossfire, we take a closer look at climate-related financial risks and opportunities to put this issue back into a financial perspective.
Emily Pierce and Anissa Vasquez on a collage background
Expert Perspectives
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First ISSB Symposium: Standards Coming in June Will Help Markets ‘Speak the Same Language’

In the latest edition of Full Disclosure, we break down what we learned at the first-ever hashtag IFRS Sustainability Symposium and why it matters to you.
Kristina Wyatt on a collage background
Expert Perspectives
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Wed
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We Can Do This. We Have Tackled Harder Challenges

As I have spoken with groups over the last couple of months, I've witnessed a sense of dread over compliance with the SEC's forthcoming climate disclosure rules. My response has been that, with the right compliance tools, reporting will be manageable. What's more, it will get better and easier as time goes on. We can do this.
Kristina Wyatt on a collage background
Expert Perspectives
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Wed
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30

Getting Ready

We will continue to try to simplify and demystify the climate reporting landscape, with Emily Pierce providing her unique perspective on developments in international reporting, where there will continue to be a great deal of progress over the coming years.
Kristina Wyatt on a collage background
Expert Perspectives
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Wed
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Grocers, Farmers, and Climate Ambition - the Case of Ahold Delhaize

My interest was piqued this week when I read the announcement that one of my very first employers, the grocery chain Ahold Delhaize, will require its suppliers to report their emissions and set science based targets. With all the political hue and cry over scope 3 emissions disclosures and the potential impact of the SEC's climate proposals on farmers, here we have one of the largest grocers in the world pushing ahead. This, in an industry that is competitive, subsisting on low margins, and typically conservative. hashtag
Kristina Wyatt on a collage background
Expert Perspectives
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Wed
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30

"Chemists need to become designers. The Yves St. Laurent of chemistry."​

The last couple of weeks have renewed my faith in the power of innovation. We need innovation to address the climate crisis. The climate crisis will drive innovation. As the very clever and smart CEO of a global chemicals company (a chemist) said in a recent meeting, "“Chemists need to become designers. The Yves St. Laurent of chemistry. Make chemistry sexier to get attention..”
Kristina Wyatt and Anissa Vasquez on a collage background
Expert Perspectives
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Wed
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Climate-Related Financial Disclosures 5 Years After the Release of the TCFD's Recommendations

The TCFD issued its recommendations five years ago and recently issued its fifth annual status report. The takeaways show great progress, and more work to be done. Anissa provides a great summary of the TCFD's most recent status report. It's a quick read and very useful.
Kristina Wyatt on a collage background
Expert Perspectives
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Wed
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30

US and European Climate Reporting: Is the Distinction Between Single and Double Materiality Overblown?

In this week's newsletter, we discuss the important differences between the US and EU climate proposals, along with other important disclosure news.