Plain-language writing on climate accounting, risk and disclosure.
Where we publish the explainers, category commentary and product thinking behind the Climate Action Platform.
Understanding the regimes you report against.
IFRS S2, in Plain Language
The global baseline for climate-related financial disclosure — what it actually requires, and where teams most often underestimate the data lift.
CSRD Is Not IFRS S2 Wearing a Different Hat
The overlap between the two regimes is real. The differences — starting with double materiality — are where the extra reporting time actually goes.
GHG Protocol Scope 3, Category by Category
Fifteen categories, wildly different data quality by category — a field guide to where the effort actually needs to go.
Making risk and abatement usable, not just measured.
What NGFS Scenarios Actually Model
Orderly transition, disorderly transition, and hot house world — the three scenario families most regulatory guidance now expects you to consider.
Why Decarbonisation Pathways Need a Cost Curve, Not Just a Target
A target tells you where to end up. A MACC tells you the cheapest way to get there, and what it costs if you don't.
Why Physical Risk Scores Without a Dollar Figure Don't Change Decisions
A heat-stress score of 82 out of 100 is interesting. A financial-impact number under a specific scenario is what gets a capital allocation decision changed.
Where the tooling in this space still falls short.
Why Carbon Accounting Tools Stop at the Inventory
A Scope 1-3 number is the input to a decision, not the decision itself. Most of this category stops exactly where the hard part begins.
Why ‘AI-Powered’ Claims Deserve Scrutiny
Ask any vendor claiming AI-powered carbon accounting one question: can I see the source record behind this number? The answer tells you what you're actually buying.
Why Audit-Readiness Is the New Baseline, Not a Premium Feature
As disclosures move from voluntary to assured, “can my auditor trust this” stops being optional due diligence and becomes table stakes.
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