Insights

Notes on carbon data, governance and sustainability strategy.

Topics currently in preparation, covering the questions that come up most often in carbon accounting, ESG data governance and sustainability transformation work.

Planned articles

  • Carbon accounting

    How to build a Scope 1, 2 and 3 GHG inventory

  • Scope 3

    Why Scope 3 is fundamentally a data problem

  • Inventory review

    Five warning signs in a corporate GHG inventory

  • Assurance

    How to prepare your carbon inventory for external assurance

  • Inventory review

    What should a GHG inventory review actually test?

  • Due diligence

    What investors should test during carbon due diligence

  • Due diligence

    How reliable are the carbon numbers in ESG due diligence?

  • Scope 3

    Moving beyond spend-based Scope 3 calculations

  • Supply chain

    How to improve supplier emissions data

  • Methodology

    Choosing the right emission factors

  • Data quality

    What good carbon-data quality looks like

  • AI & automation

    Where AI can actually help sustainability teams

  • Data

    From sustainability spreadsheet to scalable data process

  • Due diligence

    How to verify sustainability data before an investment decision

  • Due diligence

    Why ESG due diligence should look beyond policies

  • Lending

    What lenders should ask about a company's carbon footprint

  • Data governance

    What good sustainability data governance actually looks like

  • Data governance

    Who owns ESG data, and why nobody can answer it

  • Data governance

    Building a source-to-report map for ESG reporting

  • Reporting governance

    Reporting controls for ESG information

  • Strategy

    Designing a sustainability operating model that works

  • Strategy

    From net-zero strategy to an executable programme

  • Transformation

    Running sustainability transformation across finance, procurement and technology

  • Technology strategy

    Choosing sustainability technology without starting from the tool

If a specific topic would be useful to your team, it can be covered directly in a conversation rather than waiting for an article.

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