Navigating Regulatory Challenges

🌍 Navigating the CSDDD with CDP: A Must-Read Guide🌍 The Corporate Sustainability Due Diligence Directive (CSDDD) is setting the stage for stronger corporate accountability and sustainability in the EU. But how can companies ensure they're meeting these expectations? 🤔 The latest CDP Policy Explainer provides a detailed roadmap, highlighting how companies can address the CSDDD requirements as well as how they align with CDP disclosures. In addition, the guide covers climate transition plans in alignment with global standards, including IFRS S2, ERFAG (ESRS), SEC, GRI, and GFANZ. 🔍 What you’ll learn: 1️⃣ Clear Transition Plan Elements: Governance, scenario analysis, risk management, strategy, financial planning, and target setting – all critical pieces for a successful climate transition plan. 2️⃣ Standards & Frameworks: Learn how your disclosures align with leading frameworks like IFRS, ESRS, and GFANZ, making sure you're compliant with CSDDD requirements. 3️⃣ Actionable Insights: From governance to value chain engagement, the guide shows exactly where and how to report on your company’s climate risks, opportunities, and progress. 4️⃣ Full vs. Partial Coverage: Know which elements the standards require and where CDP goes beyond, helping you stay ahead of the regulatory curve. 🌱 Why it matters: With global regulatory pressure increasing, aligning with these frameworks can boost a company’s credibility, manage risks, attract capital, and ensure long-term resilience. #CDP #CSDDD #Sustainability #ClimateTransition #IFRS #ISSB #GRI #ESRS #CSRD #GFANZ #CorporateGovernance #ClimateStrategy #NetZero #TransitionPlans #DueDiligence #ESGRegulation

🔥🔥🔥HOT OFF THE PRESS: Excited to share our latest research on gas grid regulation in the context of Europe's net zero transitions! Our new paper, “Gas grid regulation in the context of net zero transitions: A review of seven European countries," published in Energy Research & Social Science explores the critical need for reforming gas infrastructure planning across Europe to meet climate targets. We analyzed case studies from Austria, Belgium, Denmark, Germany, Italy, the Netherlands, and the UK. The findings reveal a common challenge: existing regulatory frameworks are often misaligned with the urgent need to phase out fossil gas. However, countries like Denmark and the Netherlands are leading the way with proactive heat planning and clear decommissioning strategies. Key insights: - Current gas network development remains largely reactive, driven by distribution system operators (DSOs) rather than aligned with declining gas demand projections. - Without significant reforms, we risk stranded assets, rising consumer costs, and delayed decarbonization efforts. - Policymakers need to rethink consumer protection, especially for vulnerable groups who may bear disproportionate costs. Our recommendations include: - Establishing national fossil gas phase-out targets and granting energy regulators a net-zero mandate. - Aligning gas infrastructure planning with heat planning to avoid inefficient investments. - Shortening depreciation periods to mitigate stranded asset risks and ensuring fair cost distribution. - Incorporating comprehensive decommissioning frameworks that protect both the environment and consumers. This research aims to guide regulators and policymakers in managing the transition away from fossil gas more effectively, fairly, and sustainably. Read the full paper here: https://lnkd.in/ezEM--Nb We would love to hear your thoughts on these findings. How do you see the future of gas infrastructure shaping up in your region?

Your gender indicators are probably measuring presence, not power. Most programmes track how many women show up, not whether anything changes for them. This guide provides ready-to-use indicators that measure what actually matters: decision-making authority, resource control, and systemic transformation. Copy and paste these for use in your Monitoring and Evaluaton (M&E) system. They are indicators on: ➔Access & Control Over Resources Who owns land, finances, and assets? Who actually controls them? ➔ Decision-Making & Leadership Are women not just present, but influencing key decisions in households, workplaces, and politics? ➔Economic Empowerment Are gender gaps in wages, entrepreneurship, and financial independence closing? ➔Time Use & Unpaid Labour Who does the household and caregiving work—and is it limiting economic and social participation? Education & Skills Development ➔Are women and girls gaining equal access to quality education and vocational training? ➔Health & Well-being How do gender norms affect healthcare access, maternal health, and mental well-being? ➔Social Norms & Attitudes Are policies challenging or reinforcing harmful gender stereotypes? ➔Gender-Based Violence & Safety If you’re not tracking these, you’re missing key dimensions of gender equality. Take your Monitoring and Evaluation (M&E) game to the next level Enroll in the self-paced Monitoring and Evaluation course. We have just 10 spots for this cohort. 👉 https://lnkd.in/e3ftMnT #MonitoringAndEvaluationSystem #Gender #GenderIndicators #OnlineCourse

ESG reporting faces growing backlash worldwide, driven by compliance costs, Scope 3 complexity, and fears of litigation or competitiveness loss. In the U.S., the debate is politicized, while elsewhere companies worry about overregulation.... It is a moment in time where markets are fragmented and businesses worry about tomorrow. Still, climate change is a systemic financial risk. Physical damages, supply chain disruptions, stranded assets, and shifting expectations directly threaten company value, making short-term savings from ignoring disclosure a long-term liability. The EU leads globally with CSRD and ESRS, mandating double materiality, digital tagging, and assurance across environment, social, and governance areas. The U.S. remains fragmented: the SEC rule is stalled, but California laws will enforce emissions and risk disclosure from 2026. China’s exchange-led rules (2024) align with ISSB, mandate Scope 1–2 emissions, and emphasize double materiality. Japan’s TCFD-aligned disclosures may become mandatory by 2027, focusing on climate scenarios and governance. The UK requires TCFD reports, is moving to IFRS S1/S2, and stresses transition plans. Australia’s new law (2025) mandates ISSB-aligned climate disclosures with phased assurance. Across all regions, climate-related financial risks are converging: asset impairments, capital allocation, carbon pricing, and transition plans are becoming central. Investors and lenders increasingly tie financing costs to credible climate strategies.

For decades, climate action has often been framed as a choice: Mitigation to cut greenhouse gas emissions. Adaptation to help communities withstand worsening floods, storms, droughts, and fires. 💰 Yet, finance for adaptation has lagged far behind. Mitigation attracts most of the investment, while adaptation remains underfunded, leaving communities increasingly exposed to climate risks. But here’s the truth: this divide is misleading. Many solutions already exist that deliver both mitigation and adaptation benefits simultaneously. 🔎 A recent analysis of 300 adaptation investments found that over half also reduced emissions , often with economic value equal to or greater than their resilience benefits. 🌱 Whether it’s silvopasture that sequesters carbon while protecting farmers’ incomes, or mangroves that absorb CO₂ while shielding coastal communities, these are not “either/or” solutions. They are “both/and” — and they are urgently needed. 🚨 With global temperatures dangerously close to thresholds that will unleash even more severe impacts, prioritizing multitasking climate solutions is essential. They make limited finance go further, deliver co-benefits across sectors, and most importantly, improve lives while safeguarding the planet. 👉 Climate action must be designed to serve both goals at once. read the article by World Resources Institute 👇 https://lnkd.in/eMAvraRv

It’s no secret that men outnumber women in #STEM careers. Even though entry-level hiring numbers have been improving, women still hold only 34% of STEM (science, technology, engineering, and math) roles, with larger gaps for the highest-paid and fastest-growing jobs. Progress toward #parity is plateauing. And even when women are hired into STEM roles, many often leave the field early. Why can’t employers hold onto these sought-after hires? We know the first years of a woman’s STEM career are crucial to her long-term success – and the success of her employer. I’m thrilled to share that the Healthcare Businesswomen’s Association recently teamed up with the brilliant minds at AdaMarie and dove deep into this issue to identify the challenges and discuss solutions. The product of this collaboration is available for you to download today: “Bridge Skills: The Missing Piece in the STEM Pipeline.” https://lnkd.in/eMnxBxTb A testament to our commitment to change, this white paper was architected by AdaMarie’s Head of DEI, Sara Sanford, PMP, MPA and includes key insights from myself and the HBA’s Chief People and DEI Officer, Nikki Jones, SHRM-CP and AdaMarie CEO, Rebecca Tierney. The paper sheds light on the pivotal early years of women's STEM careers and reveals actionable insights and best practices that are crucial for closing the "Bridge Skills" gap—a gap that, if addressed, can significantly enhance the retention and success of women in STEM fields. This paper is more than just research; it's a roadmap for employers, educators, and professionals to foster a more inclusive and equitable STEM landscape. It's an invitation to explore the untapped potential of women in STEM and the benefits that gender equity brings to innovation and growth. Please download, read, and share the paper… Let it be a catalyst for discussion within your organizations, academic circles, and beyond. Your engagement and feedback are invaluable to us as we strive to make a meaningful impact for women in the business of healthcare. Together, we can bridge the gap and pave the way for a more equitable future…let’s turn these insights into action! #HBAImpact #HowWomenLead #Inclusion #GenderEquity #DiversityInSTEM #WomenInSTEM #BridgeSkills

Sustainability Disclosure 🌎 This report released by the WBCSD offers a structured analysis of how companies can manage uncertainty when preparing sustainability disclosures aligned with ESRS and ISSB standards. It addresses practical challenges in linking sustainability and financial performance. The report organizes uncertainty into four themes: integration of requirements, evaluating what to disclose, making assumptions, and applying measurements and estimates. These themes reflect key areas where technical judgment is required. One focus is the alignment of sustainability information with financial reporting. This includes ensuring consistency in data, assumptions, and reporting timelines to support integrated decision-making and avoid contradictions across disclosures. Materiality assessments continue to be a source of variation. The report highlights differences between ESRS and ISSB, especially in how impact and financial materiality are defined and applied. Management judgment remains essential. Assumptions play a central role when reporting future risks and opportunities. Companies are expected to explain the basis for these assumptions, apply them consistently, and disclose any limitations or alternative scenarios considered. Measurement and estimation challenges often arise when data is limited or methodologies vary. The report outlines ways to approach these issues, particularly when estimating financial effects of climate-related and other sustainability topics. Uncertainty stems from both internal and external factors. Internally, companies may face system limitations or data gaps. Externally, inconsistent regulations and evolving stakeholder expectations add further complexity. The report also underscores the importance of assurance. Independent review of methods, assumptions, and data connections can support the reliability of reported information and build confidence among users. #sustainability #business #sustainable #esg #reporting

Rethinking #ClimatePolicy: The Power of Tailored Approaches 🌍🏭🧩 Climate policy effectiveness isn't a simple yes or no question. The real challenge lies in understanding which policies work under specific conditions. 🔍 A recent study in Science offers crucial insights into this complex issue, analysing approximately 1,500 climate policies across 41 countries from 1998 to 2022. The research, led by Annika Stechemesser and colleagues, identified 63 successful policy interventions that significantly reduced emissions. Their findings reveal that tailored policy mixes often outperform single-instrument approaches. In the transport sector of developed economies, combining pricing with subsidies was highly effective, while in developing economies, regulation was most powerful, both alone and in combination with other policies. 🚗💨 In the electricity sector of developed economies, pricing was key in 50% of effective interventions, while in developing economies, standalone subsidies were most effective. These findings underscore the importance of context-specific policy design in driving meaningful emission reductions. 🏙️🏭 The study's nuanced approach provides a solid foundation for more effective climate action. However, I believe its implications extend beyond environmental outcomes to the realm of political feasibility. 🏛️🤝 In my view, these tailored policy mixes may offer a promising path through the political gridlock that often impedes climate action. By incorporating diverse policy instruments - from market-based mechanisms to regulations and incentives - these mixes provide multiple points for negotiation between differing ideological positions. 🔧🎯 Consider how this approach might bridge the gap between left and right. Conservatives might favour pricing mechanisms for their market-based approach, while progressives could support strong regulatory measures. A well-designed mix that includes both could potentially satisfy both camps, leading to a more politically viable solution. 🌈🤝 Furthermore, the sector-specific nature of effective policy mixes aligns well with the diverse interests represented in most political systems. Policies tailored to the buildings sector might appeal to urban representatives, while measures targeting industry could gain support from legislators in manufacturing-heavy districts. This granularity allows for more precise addressing of constituent concerns, potentially reducing overall opposition and fostering compromise. 🏙️🏭🤔 In a world grappling with polarization, could this approach offer a pragmatic way forward on climate action? By providing a framework for compromise without sacrificing effectiveness, tailored policy mixes might be key to unlocking sustained, impactful climate policy. 🔑🌱 What's your perspective on this? How might we leverage these insights to overcome political barriers to climate action? Link to study: https://lnkd.in/ehH8tHxf

Soapbox Nerd Rant #4: No climate solution gets a free pass from accounting rules. I’ve been noticing another persistent fallacy in climate solution conversations; many people seem to think that some climate solutions are immune to accounting challenges such as additionality, durability, and/or leakage. For example, many in the verified carbon market think that tree planting doesn’t need to prove its additional benefit over natural forest regrowth, and even the UNFCCC seems to think that durability applies only to removals. This is false. Accounting rules work because they apply across the board. Believe me, after 15 years of work in this space, I get that these rules can be annoying . But that doesn’t mean they can and should be evaded. It sounds pedantic, but it’s true: functional markets and societies are built on the foundation of good rules. After decades of trial, error and effort in climate solution accounting, we have a pretty good sense of the base ruleset. That’s not to say we don’t need to refine and continue stress-testing these rules; we absolutely do. There’s tons of work needed to innovate accounting for rigor and efficiency. But the base requirements are well-known and universal: 1) The Additionality Rule: To claim any impact (aka a “credit), you need to demonstrate your actions are additional against a counterfactual (or baseline). 2) The Durability Rule: To ensure durable impact, you need to keep checking for it. 3) The Leakage Rule: To ensure your impact doesn’t have unintended consequences, you need to evaluate spillover effects (leakage). There are other rules to consider, but nobody gets a free pass from these three. In December, a group of scientists convened to take a hard look art these accounting rules and investigate ways to refine and stress test them for rigor and efficiency. We call ourselves Science for High Integrity Frameworks to Transform the Carbon Market, or SHIFT-CM. If you're a natural climate solution crediting geek, join us! https://lnkd.in/ghaT9ArP In upcoming posts, in the spirit of the SHIFT-CM science endeavor, I will unpack these (and other) climate solution accounting challenges, flag pitfalls and misconceptions, and suggest some innovations for the future. If you’d like to listen in on the next Soapbox Nerd conversation, pull up a chair in the LinkedIn village square (aka follow me). And the next time you are asked to evaluate the credibility of a project, don’t be afraid to ask: how have you accounted for additionality, durability, and leakage? @NaturalClimateSolutions Nature4Climate

#Climatechange presents both risks and opportunities for businesses. For decision makers, knowing where and how to start is the first step. This brand new guide, written by Deloitte in collaboration with the World Economic Forum, explores the role that Chairs, Non-Executive Directors and Boards must play to guide their organisations toward #sustainable practices. It’s a comprehensive framework designed to help business leaders to navigate the complexities of climate change response, and emphasises the importance of integrating climate considerations into Board discussions, setting clear targets and ensuring accountability. The guide is full of useful insights, case studies and considered guidance that’s applicable for all organisations – a must read for Chairs and NEDs! #decarbonisation #boards #climatetransition #Deloitte #WEF Rebekah Cheney John O'Brien Tom Imbesi Junko Watanabe Dennis Chow