Showing 3 guides
CBAM 2026: Start Date, Deadline & First Payment
The EU CBAM definitive regime started on 1 January 2026. Under the CBAM Simplification Regulation (EU) 2025/2083, the first annual declaration and certificate surrender are due by 30 September 2027 (extended from the original 31 May 2027). Certificate sales begin 1 February 2027. This guide walks through the full 2026-2027 timeline, the 50-tonne threshold, quarterly certificate prices, NCA registration, the Transitional vs Definitive Registry, and accredited verifiers.
How Do You Calculate Financed Emissions?
A practitioner's guide to calculating financed emissions using the PCAF standard, covering attribution formulas per asset class, data quality scoring, regulatory requirements, and a step-by-step starting playbook.
From TCFD to IFRS S2: What Actually Changes in Your Climate Disclosure
Moving from TCFD to IFRS S2? Here are the nine specific changes, exact paragraph references, and a step-by-step migration guide.