Notes on ESG reporting practice

Short, practical answers to the questions suppliers get asked: what a rule covers, what a customer wants from you, and where to start.

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Read moreUK CBAM: what small importers need to do before January 2027From 1 January 2027 the UK puts a carbon price on imported aluminium, cement, fertiliser, hydrogen, and iron and steel. Here is how to check whether it applies to you and what to ask your suppliers now.Trade

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Read moreScope 3 for suppliers: what your customer is asking for and where to startWhen a large customer counts its supply chain emissions, your figures become part of its target. Here is what the request usually contains and the order in which to tackle it.Supply chainRead moreWhat ESG reporting is, and which rules reach a UK manufacturerThe list of ESG rules and standards is long, but only a few reach a smaller manufacturer, and most arrive through a customer. Here is how to tell them apart and what to prepare.Carbon accountingRead moreThe EU's new limit on supplier ESG requests: what your customers can now ask you forFrom 2027, large EU companies reporting under the CSRD may not ask suppliers with 1,000 or fewer employees for more than a fixed list of ESG data. Here is what is on the list, what you can decline and how to prepare.Supply chainRead moreHow to make a climate commitment your customers can checkThe three routes to a public climate commitment for a smaller manufacturer, the wording that holds up, and the claims that invite challenge.Net zeroRead morePaying for low-carbon upgrades: where the money comes from and what lenders ask forWhy so few small firms use the finance on offer, the main ways to pay for efficient and low-carbon equipment, and the records that make a project easy to fund.EnergyRead moreEU CBAM for Indian steel and aluminium exporters: what your buyers will ask forThe EU's carbon border charge is paid by the importer, but the amount depends on your data. What is in scope, how embedded emissions are worked out, and what to prepare.TradeRead moreNITI Aayog's MSME green transition roadmap: what it means for your unitNITI Aayog has proposed a ten-year national programme to cut MSME emissions. What is proposed, which clusters are named first, and the records worth building now.IndiaRead moreGetting a product footprint ready for assuranceWhat an independent verifier checks when your customer wants a product carbon footprint assured, the findings that often come up in a first review, and the evidence to have ready.Product footprintRead moreProduct carbon footprints for chemical suppliersLarge chemical companies ask suppliers for footprints calculated to the Together for Sustainability guideline. What it expects on units, boundaries, energy, shared processes and data quality.Product footprint