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White Papers & Research

Independent, data-driven research on climate action, ESG regulation and sustainable business. Free to download — no signup required.

All topics
Carbon
Strategy
Regulation
Supply chain
Finance
Talent & culture
Pages
28
Carbon

Scope 3 in practice: a step-by-step guide for mid-market companies

How to collect primary supplier data, handle gaps with spend-based proxies and build an audit trail that satisfies assurance providers.

Pages
19
Regulation

CSRD readiness: what the first year of reporting has taught us

Lessons from 40 early-adopter organisations on data gaps, audit prep and what regulators are actually scrutinising.

Pages
34

The green finance opportunity: linking sustainability to cost of capital

Finance

Analysis of 200 sustainability-linked loans and green bonds — what structures get the best terms and why.

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