Note: This article was originally published in Sustainability Matters. To read the full article, follow the link here: Stepping stones as mandatory disclosures heat up
By Ross Thompson, CEO of Greenbox Group
Next out of the blocks, medium-sized and smallish companies above thresholds will have to report on this from 1 July 2026 and 1 July 2027 respectively. Direct emissions (Scope 1) and indirect purchased energy (Scope 2) emissions are mandatory from the start. Then, from the second reporting year, other indirect emissions across the value chain such as activities of suppliers and customers (Scope 3) are added to the scope. This reporting pressure on larger companies will inevitably be passed through the value chain to the rest of business.
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To read the full article, head to Sustainability Matters in the link here: Stepping stones as mandatory disclosures heat up