Resources
Welcome to your ESG toolbox. Whether you’re just getting started with sustainability reporting or looking to stay updated on evolving standards, these curated resources are built for clarity and ease.
Resources
Welcome to your ESG toolbox. Whether you’re just getting started with sustainability reporting or looking to stay updated on evolving standards, these curated resources are built for clarity and ease.
Quick Explainers for Key Sustainability Topics
What Is Double Materiality?
Double materiality means considering both how sustainability issues impact your company (financial materiality) and how your company impacts people and the planet (impact materiality).
Understanding Scope 1, 2 & 3 Emissions
Greenhouse gas (GHG) emissions are typically categorized into Scope 1, 2, and 3 to help organisations track and reduce their carbon footprint:
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Scope 1 – Direct emissions from sources your organisation owns or controls (e.g., company vehicles, on-site fuel combustion).
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Scope 2 – Indirect emissions from purchased electricity, steam, or heating/cooling.
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Scope 3 – All other indirect emissions in your value chain (e.g., business travel, waste, supplier emissions).
Scope 3 emissions often make up the largest share of a company’s total footprint, but are also the most complex to measure.