Insights

It’s investor ESG assessment season. We support many of our clients to maximise their ESG assessment scores. While each assessment differs slightly, there are five key actions you can take to boost your rating. 1. Get your policies documented First, check what you have in place against our Policy Checklist . Draft new policies as needed. Alternatively, create a standalone ‘Summary of ESG Policies’ document. This will summarise your existing policies and help close any gaps. 2

The Science Based Target Initiative (SBTi) has published the second draft of their revision to the Corporate Net Zero Standard. While it’s not final, it is in its latter stages. This is likely the last public consultation opportunity, which is crucial because this latest version raises the bar considerably. If you want to share your feedback, please do so by 12th December 2025. Key changes in the Corporate SBTi Net Zero Standard In terms of the proposed changes, several will

The importance of accurate scope 3 emission factors Scope 3 emissions (as defined by the GHG Protocol ) are the indirect greenhouse gas (GHG) emissions that primarily arise from your supply chain. They are often the hardest GHG emissions to measure. This difficulty stems not from a lack of knowledge about your supply chain, but from the challenge of finding accurate, relevant, and consistent emission factors. Many consultants rely on the freely available US EPA emission facto