Explainers

Watch: Fuelling Sustainability - Credits and incentives in action
Watch this webinar from Chapter Zero and the Deloitte Academy, where we explored the range of tax credits and incentives available to UK businesses operating more sustainably as the UK advances towards its net-zero goals.

Financed emissions and carbon accounting
This article from Bloomberg, written on 24 July 2024, addresses a frequent critique of carbon accounting: Scope 3 emissions, those that arise from a company’s customers and supply chains, are essentially double-counted.

Normative accounting for intangibles
A briefing from Rethinking Capital and the Centre for Climate Engagement on applying normative accounting for intangibles in net zero transition decision governance and reporting.

Access to capital and the low carbon transition
Highlights from a panel discussion between senior executives driving the climate agenda at three of the UK’s most prominent financial institutions.