Emissions & disclosure.
Scope 1, 2 and 3 accounting, GHG inventories, climate disclosure rules and the utility data every reported number depends on.
Collecting Scope 3 energy data from suppliers and tenants
Value-chain emissions dominate most footprints, yet the energy data sits with suppliers and tenants. Here is how to collect it for credible Scope 3 reporting.
Water and waste in corporate ESG reporting: beyond carbon
ESG disclosure now reaches water and waste, not just carbon. Here is what CDP, GRI and ESRS expect, and how to get the utility data behind it.
California SB 253 and SB 261: getting your energy data ready
SB 253 and SB 261 reporting is live for 2026. Here is how to get utility and energy data ready for CARB's scope 1, 2 and 3 disclosure deadlines.
CSRD first reporting cycle: what energy and building teams learned
The first CSRD sustainability statements are filed and the Omnibus reset the scope. Here is what energy and building teams learned about the data behind ESRS E1.
Utility data for real estate ESG reporting
How property owners and managers turn utility bills and meter data into clean data for ESG, GRESB, and net-zero reporting across a portfolio, including tenant metering.
Avoided emissions vs reductions: what Scope 4 can and cannot claim
Why avoided emissions are reported separately and never subtracted from your inventory, where the greenwashing risk lies, and how clean baseline data supports real reduction claims.
Emissions data assurance readiness: getting audit-ready for GHG disclosure
What third-party assurers check, the difference between limited and reasonable assurance, and why utility bills and meter data are the primary evidence behind a defensible GHG number.
Product carbon footprint from utility data: allocating facility emissions
How facility Scope 1 and 2 emissions get allocated to products and units of output, the allocation methods that standards allow, and where utility data feeds the PCF.
Hourly carbon-free energy matching: 24/7 CFE and your interval data
Why hourly (24/7) carbon-free energy matching exposes gaps that annual REC matching hides, and why granular interval utility data is the foundation for it.
Carbon accounting software still needs clean utility data
Carbon accounting platforms apply emission factors well. They do not fix bad inputs. Here is why activity data quality, not the software, decides whether your emissions number holds up.
Data center energy and emissions reporting
Data center electricity demand is set to double by 2030. Here is how to report it properly: PUE, WUE, location-based and market-based Scope 2, and the metered data underneath.
GHG inventory boundaries: operational vs financial control
Before you count a single tonne, you have to decide what counts as yours. This is how the GHG Protocol organizational boundary works, and how the control approaches change your number.
Financed emissions (Scope 3 Category 15), explained
For banks and investors, Category 15 usually dwarfs every other emission source. Here is how financed emissions work, how PCAF attribution is calculated, and why data quality decides the number.
Preparing utility data for an ESG audit
Assurance turns your energy and emissions numbers into claims an auditor can test. Here is how to make utility data assurance ready before the audit starts.
Setting science-based targets from utility data
SBTi targets stand or fall on the data underneath them. Here is how near-term and net-zero targets work, what the buildings rules require, and how to build them from utility data.
Choosing electricity emission factors: grid, supplier, residual mix
The emission factor you pick can move your electricity footprint by a wide margin. Here is how grid, supplier and residual-mix factors differ and how to choose defensibly.
Climate disclosure rules compared: CSRD, IFRS S2, CSDS, SEC
CSRD, IFRS S2, Canada's CSDS and the US rules are all moving at once, some forward and some back. Here is where each stands in 2026 and what they demand of your emissions data.
Scope 2 accounting: market-based vs location-based
The two Scope 2 methods answer different questions and rarely agree. Here is what dual reporting requires, how each number is built, and where your utility data has to be exact.
US Climate Disclosure in 2026: California SB 253, SB 261, and the SEC Rule
Who is covered by SB 253 and SB 261, the revenue thresholds, Scope 1/2/3 timing, CARB's status, and where the SEC climate rule now stands.
RECs, Carbon Offsets, and Real Reductions: What Actually Counts
Renewable energy certificates, carbon offsets, and genuine on-site reductions are three different things that often get blurred into one climate claim. Here is how each works, how market-based and location-based accounting treat them, where the greenwashing risk sits, and why measured utility data is the anchor.
Canada's Climate Disclosure Landscape: CSDS, OSFI B-15, and What to Prepare Now
Canada now has its own climate disclosure standards (CSDS 1 and 2), a prudential regime for financial institutions (OSFI B-15), and a securities rule that is on pause. Here is how the pieces fit, who is affected when, and the groundwork every organization should lay now.
Applying the GHG Protocol to Buildings Using the Utility Data You Already Have
The GHG Protocol Corporate Standard reduces to one formula: activity data times emission factor. For buildings, most of that activity data is sitting in the utility bills you already receive. Here is how to turn them into Scope 1 and 2 numbers, including location-based versus market-based Scope 2.
Scope 3 Emissions for Building Portfolios: Where to Start
For most real-estate and institutional portfolios, Scope 3 is the largest and least understood part of the footprint. Here is what it covers, why tenant and purchased-goods emissions are so hard, and the data foundation you need before you report a number.
From utility bills to a Scope 1 and 2 emissions inventory
Most of a building or company's Scope 1 and 2 emissions come straight from data already sitting on utility bills. Here is how the accounting works, what the 2026 disclosure rules ask for, and how to build the inventory from the bills you already receive.
24 articles in Emissions & disclosure