Explainers

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.

This article from the Climate Governance Initiative, written 5 September 2024, provides an overview of the U.S. Securities and Exchange Commission (SEC) climate disclosure rule.

Chapter Zero partnered with Deloitte in 2024 to host a roundtable discussion exploring the critical roles of non-executive directors (NEDs) and chief sustainability officers (CSOs) in driving climate and sustainability integration within business strategy. We have summarised here the key takeaways from the session.

In collaboration with BCG, the third module in our Transition Planning series equips non-executive directors with practical tips on how to fully integrate climate transition planning into business strategy.

In collaboration with EY, the second module in our Transition Planning series equips non-executive directors (NEDs) to navigate the rapidly evolving regulatory landscape in which climate transition planning sits and understand the implications for businesses.

This explainer explores what climate contracting is, how to use it, and why it may be a critical missing step to help your business achieve its transition to net zero.

Mark Vaessen, KPMG Partner in The Netherlands, looks at key features of the final European Sustainability Reporting Standards and interoperability with international standard-settings initiatives. From FY24, companies will be required to provide granular sustainability information.

In 2023, Chapter Zero partnered with McKinsey for a three-part event series that explored the impact non-executive directors (NEDs) can have in the boardroom to help their organisations achieve net zero. The second session, held on 21 September, explored how non-executive directors can navigate the net zero transition to shape and implement credible climate strategies. We have summarised below the key takeaways of this event.

In this blog, André Guedel and Olivier Eichenberger, KPMG Switzerland, explore the different types of incentives for innovation, sustainable industrialization and decarbonization in the EU and the USA.

COP refers to the United Nations’ annual conference on climate change. Its 28th meeting (COP28) is scheduled to begin November 30, 2023, in Dubai, United Arab Emirates. McKinsey explains the background and significance.

Deloitte's blog on European Sustainability Reporting Standards: unpacking the commission’s first delegated act.

The Climate Governance Initiative has published the third edition of the Primer on Climate Change: Directors’ Duties and Disclosure Obligations. Produced with the Commonwealth Climate and Law Initiative and covering 31 countries and the EU, it outlines the general climate obligations for board directors.