This is where we post our views and share information about sustainability and ESG, regulatory developments, frameworks, and what they mean in practice for the organizations we work with.
Developments in ESG and sustainability regulation, and what they mean in practice.
Carbon just moved from the sustainability report to the invoice. What importers owe for 2026, and why it’s simple once you know the rules.
No objection from Parliament or Council. The revised standards are locked in: 61% fewer mandatory datapoints, FY2027 start, first reports 2028.
Two delegated acts, one lighter rulebook: simplified ESRS for large reporters, a voluntary standard for everyone else.
Our perspective on frameworks, methods, and practical sustainability work.
The Labour Codes set a hard 48-hour limit. Enforcement stalled, and overtime went off the books, straight into the “S” and the “G”.
What VSME is based on, how it differs from CSRD and the ESRS, how difficult it really is for an SME to complete, and how it helps businesses.
Impact materiality, financial materiality, how a DMA is conducted step by step, and why it matters for ESG strategy and CSRD reporting.
Four related acronyms, four different purposes, standards, and EU methodology, and how ecorune can deliver all four from a single underlying LCA.
Two ways of modelling a product system, and why the choice changes the answer, drawing on research from Bo Weidema, Jannick Schmidt, and Aalborg University.
What a functional unit is, the four ISO 14040 phases of an LCA, primary vs secondary data, popular tools like SimaPro, openLCA, Sphera and Brightway, and the practical questions LCA can answer.
Understanding Scope 1, 2 & 3 emissions, ISO 14064 vs the GHG Protocol, how a GHG inventory is built, and how ecorune can help you get started, including a category by category mapping between ISO 14064-1 and the 15 GHG Protocol Scope 3 categories.