California Senate Bills (SB) 253 & 261: New Climate Reporting and Third-Party Assurance Requirements 

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California continues to lead the way in corporate climate accountability across the United States with the previous passage of SB 253 and SB 261 (now Sections 38532 and 38533 of the Health and Safety Code). These regulations are set to reshape how large public and private companies report their GHG emissions and climate-related financial risks. …

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Why Partner with FSI for GHG Emissions Accounting

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Overwhelmed with GHG Emissions Accounting? Partner with Full Scope Insights for Expert Solutions  As companies face increasing pressure to accurately account for their greenhouse gas (GHG) emissions, many struggle to navigate the complexities of emissions reporting. At Full Scope Insights (FSI), we specialize in the intricacies of Scope 1, 2, and 3 emissions accounting and …

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CSRD: Implications for Multinational Companies

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On January 24th, 2024, elements of the EU’s Corporate Sustainability Reporting Directive (CSRD) were delayed. However, the boundaries by which companies will be affected by the regulation remain in place. Non-EU companies with operations in the EU will still be required to disclose against the CSRD in 2028, and the general disclosures for in-scope EU companies remain unchanged.