Podcasts about csrd

Das war selbst dem britischen MI6 zu heiß: Biodiversität ist eines der kniffeligsten Themen unserer Zeit. Eine jüngste Analyse dazu wurde hastig wieder vergraben. Doch nun könnten KI-Modelle dabei helfen, dass Unternehmen endlich finanzierbare Biodiversitätsmaßnahmen in ihre Geschäftsmodelle integrieren. In einer rasanten Folge erklärt die preisgekrönte Expertin für Biodiversität und Bestseller-Autorin Frauke Fischer Podcast-Host Zackes, warum Ansätze wie das "Internet der Tiere" einen absoluten Durchbruch bedeuten. Nach dieser Folge weißt du: ✅ Wie KI helfen kann, gefährdete Ökosysteme und Arten wirklich zu schützen. ✅ Warum deutsche Unternehmen von Biodiversität abhängig sind - oft ohne es zu wissen. ✅ Welche konkreten Business-Cases gerade entstehen, z.B. durch das „Internet der Tiere“, KI-gestützte Frühwarnsysteme oder smarte Biodiversitätszertifikate. Frauke gibt wertvolle Anregungen für deine Biodiversitätsstrategie anhand von Unternehmen wie Jägermeister und Goldbeck oder Ansätzen wie denen der Landbanking Group. Nebenbei sammelst du faszinierendes Wissen über die Verbindung von Natur und Technologie, das du garantiert noch nicht auf dem Schirm hattest. [Werbung] Sichere dir 10% Rabatt für Europas neue Greentech Messe! Vom 5. bis 7. Mai findet die transformIT Europe in Brüssel statt. Der perfekte Ort, um als Sustainability Profi einen tiefen Einblick ins Ökosystem zu bekommen oder, um als Greentech Startup die eigene Lösung zu skalieren

Oliver Dauert is the founder of Wildya, a consultancy helping nature NGOs and nature businesses grow their impact by getting better at marketing, sales, and personal branding. A Berlin native who wanted to be an elephant seal at age five, Oliver studied business specifically to understand how to change the systems driving the biodiversity crisis. After two years of pivots — from eco-anxiety coaching to corporate consulting — Wildya has found its focus helping the people already doing the work get more attention, more customers, and more resources.In this episode, Oliver and Tom discuss:The Jenga tower explanation of why biodiversity loss threatens everything we've built as a civilizationWhy Oliver chose business over marine biology — and whether he regrets itHow he built a community of tens of thousands on LinkedIn by being a messenger rather than a marketerThe business model behind Wildya, from free LinkedIn content to paid bootcamps and one-on-one consultingWhy the CSRD rollback and Trump's reelection killed his corporate pivot — and why the timing was just wrongWhat "rewilding your backyard" actually looks like, and the three steps any individual or business can take todayWhy biodiversity is a long-term business investment, not a cost — and how compounding returns apply to nature just as they do to capitalThe IUCN tool that shows you exactly what's threatening species within 50 kilometers of your homeThe butterfly that nested on his Berlin balcony and what it taught him about positive feedback loopsWhy personal branding isn't self-promotion — and why the messenger matters less than the messageResources mentioned:1% for the Planet directory: www.onepercentfortheplanet.orgIUCN Red List species threat tool: www.iucnredlist.orgWildya community: wildya.com

In deze aflevering van Vitamine A gaat het over het goede gesprek over duurzaamheid. Duurzaamheid raakt steeds meer aan strategie, risico's en de continuïteit van mkb-ondernemingen, ook nu wetgeving verandert en politieke aandacht verschuift.Samen met Arnold Wijbenga bespreken we waarom duurzaamheid geen los thema is, maar onderdeel van integraal ondernemerschap. We staan stil bij de veranderende rol van de accountant als gesprekspartner en bij de MKB-toolkit Duurzaamheid, ontwikkeld om structuur te brengen in het gesprek met ondernemers over risico's, kansen en toekomstbestendigheid.Niet vanuit de vraag wat moet van de wet, maar vanuit de vraag waar de onderneming staat en waar zij naartoe wil.Neme contact op met Arnold Wijbenga (LinkedIn).In de vorige aflevering van Vitamine A ging het over Het herziene stapenplan dubbele materialiteit.

Watch the full video interview here Annual sustainability and ESG reporting is now becoming a necessity for many businesses, whether driven by region specific regulations and legislation, industry expectations or client demand.  However, doing so is definitely easier said than done. It requires a complex network of data being gathered from multiple sources which then needs to be collated, analysed and summarised in a cohesive report for leadership and possible public publication. Thankfully, there have been developments in new AI driven technology that can help ease this annual burden, allowing you to focus on utilising the results to make meaningful sustainability impacts. In this episode Mel Blackmore is joined by Darayush Mistry, Head of Product at Pulsora, to discuss how AI can make a difference in ESG and sustainability reporting, including its benefits, pitfalls and the balance of utilising AI while considering its environmental impact. You'll learn ·      Who is Darayush? ·      Who are Pulsora? ·      When did Darayush realise how AI could be utilised for ESG and sustainability reporting? ·      What are the positives of AI in this space? ·      Why is AI for ESG and sustainability reporting becoming more necessary? ·      What are the risks involved in using AI for ESG and sustainability reporting? ·      Where is AI making a real difference in reporting? ·      What parts of ESG and sustainability reporting need human judgement? ·      How does AI help collate data from multiple sources? ·      How might regulators react to AI being utilised in reporting? ·      How can businesses utilise AI while still considering it's environmental impact? ·      Darayush's advise to sustainability leaders looking to explore AI solutions   Resources ·      Pulsora ·      Darayush Mistry ·      Carbonology   In this episode, we talk about: [00:25] Episode Summary – Mel is joined by Darayush Mistry, Head of Product at Pulsora to discuss the use of AI tools in ESG and Sustainability reporting, how you can leverage this technology and what risks you need to be aware of before doing so. [02:40] Who is Darayush Mistry? Darayush has been working with enterpirise software for the past 2 decades. This technology is used by companies to help operationalise their business. He began his career at a company called Siebel Systems, which operated in the CRM space, spending 10 years there before moving onto the world of sustainability. Darayush recalls how everyone was so used to working from a set of spreadsheets just 20 years ago, whereas now most will use a central CRM for business operations. This is an area that sustainbilty reporting seems to have lagged behind, with many still trying to collate their data from multiple spreadsheets and other external sources rather than having a dedicated central system. This is why he was eager to work with Pulsora, to bring similar solutions to businesses as he once had with CRM's in the past. [05:25] Who are Pulsora? Pulsora are an AI-forward SaaS (software as a service) platform. The Pulsora platform helps businesses to operationalise their sustainability initiatives, which includes data collation, calculation and reporting features. This is set up for scope 1, 2 and 3 level reporting, with considerations for climate related goals, waste water monitoring, biodiversity and policy oriented information. Darayush's role as Head of Product means he sits at the intersection between customers and Pulsora's engineering and design teams. His job is to ensure that whatever Pulsora created ultimately provides value to their customers in the form of successful sustainability outputs. [07:50] When did Darayush realise how AI could be utilised for ESG and sustainability reporting? Darayush can pinpoint a time four years prior when he first stepped into a more sustainability focused role, speaking to the co-founders of Pulsora back in 2021 they were sharing experiences of using the then early versions of AI tools such as ChatGPT and Gemini. It clicked for them then that they could do something similar for sustainability reporting, making it as easy as possible while still being accurate. It wasn't until 2 years later that they had a product to launch with Pulsora AI in late 2024. This initial product allowed users to write long from narrative responses for carbon disclosures. Regulations like CSRD require a comprehensive disclosure, but not everyone is an expert in parsing the data to write that, so Pulsora AI helped get past that writers block, to give people the building blocks for that professional disclosure. [11:55] What are the positives and negatives of AI in this space? The biggest benefits include: ·      Giving professionals and sustainability teams more time back to achieve their desired outcomes. ·      Cutting down on spending time in spreadsheets and on calculations on an annual basis. ·      Reduction of repetitive tasks ·      Ease of data collection from multiple sources and locations ·      Ease of data calculation ·      Allowing for pre-audit of data using AI tools ·      Highlighting data gaps when rationalizing the data [17:20] Why is AI for ESG and sustainability reporting becoming more necessary? People are starting to move on from the mindset of 'Let's try AI' to 'Let's use AI'. Time is one of the most precious resources we have, and any tool that can help accelerate more mundane tasks so that people can focus on making results happen should be a priority. Sustainability teams are under increasing pressure to produce tangible results, something that can be made easier with the help of AI tools. [20:06] What are the risks of using AI in ESG and Sustainability reporting? Don't treat AI as this magic wand, it's a tool you can leverage. At the moment, it's good at certain tasks, but it cannot act on its own.    In order to progress, sustainability teams need to push on the initiatives to produce results. People know their business best, and though AI can infer certain information and produce a result, it may not always be the best solution for you. You still need that human input into areas such as strategy and action planning. Darayush reminds us of Amara's Law: "We as humans severely overestimate technology outcomes in the short-term, and severely underestimate that in the long-term" Don't fall into the trap of thinking AI can do everything. [22:30] Where is AI making a real difference in reporting? Data collection, ad-hoc sustainability reporting and providing insights into the data provided. It can also help with providing a starting point for carbon disclosures or options for various strategies that you could explore. Currently, the biggest one is data collection, as it can help do this efficiently and consistently, allowing for improved accuracy in your overall sustainability data. [25:20] What parts of ESG and sustainability reporting need human judgement? Darayush states that these are complementary to each other, it should never be all of one and none of the other. There will be elements that need more human in the loop and areas where it's required less. It's applicable in degrees. One example of where the human input will be higher is in completing a materiality assessment and figuring out how to execute your decarbonisation strategy, which will require your knowledge and experience of how the business operates, it's core values and what your ultimate goals are. AI can do the heavy lifting in areas such as sustainability reporting, as it can collate all the data and create initial reports very fast. But, at the end of the day, humans still need to understand these outputs and provide their own judgement. 'AI' today isn't true AI, they're LLM's with a great capacity to collect data, analyse it and provide outputs that can be starting points. It cannot replace human judgement, as we provide the nuance in context and experience needed to apply those results effectively. AI responses operate in a perfect world where everything is an easy step by step process, which we all know does not reflect reality. [29:40] How does AI help collate data from multiple sources? Older technologies like OCR (optical Character Recognition) was the go to years ago when scanning various different documents like spreadsheets, PDF's, receipts etc. This required specific code to be written to read these docs accurately, this would then feed into pipelines to bring this data together. This code was quite rigid, so any changes to document layouts would cause things to break. AI in comparison is much more adaptable, it's capable of reading much more natural language and extracting what's required for its designated task. It also provides a much more friendly UI (user interface), meaning you don't need an IT specialist to utilise the technology. [33:15] How might regulators react to AI being utilised in reporting? Based on Darayush's previous experience in the finance sector when people were using dedicated platforms for financial reporting, the regulators didn't care where the data came from or how it was collated, they just card if it was accurate.  Regulators want transparency, accuracy and a big part of this is providing an audit trail so they can see where the data came from. They simply want businesses to follow their guidelines, the how you get from A to B is of little importance so long as the result is accurate. If anything, the existence of these tools will raise the bar of expectations from regulators, as businesses should be able to provide the required information with these tools readily available. [36:30] How can businesses utilise AI while still considering it's environmental impact? – AI can certainly aid the sustainability industry in certain areas, such as reporting, but it's a resource intensive tool. It consumes a lot of energy and water. Like with most emerging technology, the sustainability impact usually isn't addressed until much later. Much like with mobile phones, which create tonnes of E-waste every year, not to mention the mined material required to make them. It's factors like this which eventually get regulators involved to help reduce the overall harm caused. AI is yet to go through this evolution, but both regulator and consumer pressure is building to reduce the impact of AI. This will inevitably lead to innovation as companies seek to find more sustainable ways to cool data centres and reduce the resource burden. On the flip side, AI can help save energy in other ways, such as time taken to complete the tasks for a human, which will include travelling to an office and amount of time they use a device for the task. This also has its own carbon footprint, which can comparatively be reduced by using AI to complete the tasks in minutes as opposed to hours or days. The bottom line as of the start of 2026 is, we know there is a resource issue when it comes to AI, and companies are looking at better ways to address it as the technology develops. [42:20] Darayush's advise to sustainability leaders looking to explore AI solutions – Identify a problem space where you can apply AI in a measured way an start using it. The only way you can find out how it impacts you is to use the technology.   Currently, AI shines is areas such as collating data from multiple sources and locations, so if that's an issue you're tackling where sustainability reporting is concerned, that's a good place to start with utilising AI.   If you'd like to learn more about Pulsora, check out their website.   We'd love to hear your views and comments about the ISO Show, here's how: ●     Share the ISO Show on Twitter or Linkedin ●     Leave an honest review on iTunes or Soundcloud. Your ratings and reviews really help and we read each one. Subscribe to keep up-to-date with our latest episodes: Stitcher | Spotify | YouTube |iTunes | Soundcloud | Mailing List

Comments/ideas: ACFpod@outlook.comHow is AI turning climate reporting from a tick‑box task into something useful? Greg Elders from Canbury Insights explains why financial materiality sits back at the heart of climate strategy. He shows how this shift affects investors, regulators and companies.We examine Europe pushing for real sustainable impact under CSRD, the US facing ESG uncertainty and mixed signals from regulators, and Asian firms juggling ISSB and TCFD standards while dealing with regional economic pressures.Greg sets out how large language models read annual reports, proxy statements and local media. They link business growth to physical climate risks such as water scarcity. The result is faster insight and sharper scrutiny.We discuss targeted stewardship, greenwashing risks and the future of global reporting frameworks. Greg also explains why a single global standard remains a “crazy dream”. Automated scrutiny is already changing corporate behaviour, and the pace is only accelerating.ABOUT GREG: Gregory Elders is Director, North America, at Canbury Insights. He is a recognised sustainable investing expert, leading Canbury's North American operations and client engagements. He advises investors and companies in navigating evolving sustainability and stewardship expectations, building robust assessment and reporting systems, and aligning sustainability strategies with financial performance.HOST, PRODUCTION, ARTWORK: Joseph Jacobelli | MUSIC: Ep76 onward excerpts from Vivaldi's La Follia, played by Luca Jacobelli.

Seit diesem Jahr gelten mit der Corporate Sustainability Reporting Directive (CSRD) und den European Sustainability Reporting Standards (ESRS) neue Regeln für die Nachhaltigkeitsberichterstattung großer Unternehmen. Ziel: mehr Transparenz, mehr Vergleichbarkeit, mehr Verlässlichkeit. Doch schaffen die neuen Vorgaben wirklich Klarheit – oder vor allem mehr Papier? Wie wir CSRD-Berichte in unserem Nachhaltigkeits-Score einordnen und welche zusätzlichen Kriterien wir berücksichtigen, erfahren Sie in dieser Folge.

In dieser Episode tauchen wir tief in das Thema CO₂-Zertifikate ein, das in der Versicherungs- und Finanzwelt zuletzt für Aufsehen gesorgt hat. Gemeinsam mit unserem Gast Adrian Wons, Gründer von Senken, und Simon Moser an der Seite von Host Sebastian Langrehr gehen wir spannenden Fragen nach: Wie investiert man effektiv in den Klimaschutz? Was macht eigentlich ein gutes CO₂-Zertifikat aus – und wie kann die Branche Greenwashing vermeiden?Wir beleuchten die Herausforderungen, vor denen selbst Großunternehmen wie Volkswagen oder Lufthansa standen, als Millionen in letztlich wertlose Zertifikate investiert wurden. Adrian Wons erklärt, warum Transparenz, Daten und Verantwortung beim Klimaschutz unerlässlich sind und wie Senken Unternehmen hilft, wirklich wirkungsvolle, regulatorisch abgesicherte und hochwertige Projekte zu identifizieren.Ihr erfahrt außerdem, warum es selbst für Versicherer mit großen Rechtsabteilungen keine Garantie auf „sichere“ Zertifikate gibt, welche Rolle neue Richtlinien wie die CSRD spielen und wie sich Versicherer gegen faule Portfolio-Eier schützen können. Und natürlich bleibt es auch unterhaltsam: Mit persönlichen Einblicken, schnellen Fragen und einem ehrlichen Blick hinter die Kulissen der Nachhaltigkeitsstrategien in der Branche.Freut euch auf spannende Insights, konkrete Tipps für Versicherer und eine inspirierende Diskussion rund um das Thema „CO₂-Zertifikate und Klimaschutz – was die Branche jetzt tun muss“. Viel Spaß beim Hören!Schreibt uns gerne eine Nachricht!PPI – Inspired by Simplicity. PPI verbindet Fach- und Technologie-Know-how, um komplexe Finanzprojekte in der Versicherungs- und Bankenwelt unkompliziert umzusetzen. Mit über 800 Expert:innen, europaweit führenden Lösungen im Zahlungsverkehr und der Vision „From Paper to Pixels“ begleitet PPI ihre Kunden erfolgreich in die digitale Zukunft.

Au programme de cette Matinale :Le journal de la rédaction, pour décrypter l'essentiel de l'actualité comptable, financière et extra-financière : focus sur le projet de loi de finances pour 2026Le dossier du mois consacré à l'avis de L'EFRAG sur le projet de révision des ESRS avec Sarah Bagnon, associée de KPMG : ‘'La simplification des normes ESRS marque un changement de philosophie en matière de reporting de durabilité : l'approche granulaire et descriptive laisse place à des informations plus ciblées, se concentrant sur l'essentiel, avec l'introduction d'une dose importante de jugement.''

 Le reporting multinorme : qu'est-ce que cela signifie pour les acteurs de l'assurance ?   Aujourd'hui, Nicolas s'intéresse à la notion de multinorme pour les acteurs de l'assurance. Les assureurs, du fait de leur activité, sont soumis à plusieurs normes qui les obligent à produire des reportings ou des rapports sur leurs activités. Ces reportings peuvent être de nature comptable, prudentielle et, plus récemment, liés à la durabilité. Parmi les normes en vigueur et qui font l'actualité dans le secteur, on peut citer Solvabilité 2, IFRS 17 ou encore CSRD et la C3S. Le multinorme représente une complexité particulière pour les acteurs, en raison de l'exploitation différente des données selon les exigences de chaque norme. Cela implique pour les acteurs de s'appuyer sur des données fiables, de disposer d'une gouvernance renforcée et de systèmes automatisés pour gagner en efficience. Dans cet épisode, Nicolas partage ses constats sur le multinorme, ainsi que les leviers qu'il est nécessaire d'activer afin de gagner en efficacité sur la production de ces reportings.Hébergé par Ausha. Visitez ausha.co/politique-de-confidentialite pour plus d'informations.

"The definition of insanity is repeating the same thing over and over and expecting a different result every time. That's a little bit how metadata management is often performed in companies."

In this episode of CleanTalk, we sit down with Thaddeus Anim-Somuah, a corporate sustainability professional, chemical engineer, World Energy Council contributor, and advisor on impact and energy-transition investments, to explore how energy, materials, finance, and human behaviour are deeply interconnected, and why sustainability only works when it creates real value for people.Drawing on his upbringing in Ghana, his engineering background, and his work across industry, finance, and policy, Thaddeus unpacks the circular economy, material efficiency, behavioural change, sustainable finance, and the limits of “moralised” renewable energy narratives. We discuss why optimisation often matters more than abundance, how regulation like CSRD is reshaping corporate behaviour, and why finance, more than technology alone — will determine the pace of the energy transition.This episode is for sustainability professionals, engineers, investors, policymakers, founders, and anyone trying to understand how the energy transition actually works beyond slogans, marketing, and moral posturing.Enjoy!_______________Connect with Thaddeus on Linkedin: https://www.linkedin.com/in/thaddeusanimsomuah1/Join the CleanTalk community on Linkedin:https://www.linkedin.com/groups/12991627/_______________CleanTalk is produced by Harmer Visuals, a film & media company specialising in brand & case study storytelling for organisations across the renewable energy and clean technology sector. To find out more about how we can help you, visit:https://www.harmervisuals.comMany thanks to…Our rental suppliers –O'RIORDAN | https://oriordan.io/ |Sunipa Pictures | https://www.sunipapictures.com/_______________Chapters for today's episode:00:00 – Introduction 01:02 – Growing Up in Ghana: Inequality, Community, and Early Sustainability Lessons 03:28 – Scarcity, Reuse, and the Roots of the Circular Economy 06:51 – Why Materials and Energy Can't Be Separated 08:21 – Holistic Thinking: Energy, Behaviour, and Culture 11:51 – The Energy Trilemma Explained 14:12 – Decentralised Energy and Value Creation in Developing Economies 15:41 – Why Moralising Renewables Backfires 18:07 – What CSRD Is and Why Data Matters21:04 – Community, Collaboration, and the World Energy Council24:30 – Optimising the Built Environment30:35 – Abundance vs Optimisation in Renewable Energy36:08 – The Power of Finance in the Energy Transition40:14 – Sustainable Finance and Financial Literacy42:35 – Quickfire Curiosity: Futurism, Risk, and Career Advice Hosted on Acast. See acast.com/privacy for more information.

Industrial water professionals are increasingly pulled into conversations about scarcity, resilience, and "where the next gallon comes from."  Dr. Veronika Zhiteneva, CEO and Co-founder of Waterloop Solutions frames water reuse as an implementation challenge more than a technology gap—and explains where the practical starting points are when the scope feels overwhelming.   Moving reuse forward when the technology already exists  Waterloop Solutions was founded to accelerate implementation: clarifying end-use quality, identifying post-treatment needs on the back end of existing plants, and building risk management plans that fit real operational and regulatory expectations. The conversation stays grounded in what slows projects down (time, permitting, funding, and public acceptance) and where progress can be made without reinventing the toolbox.  Centralized vs. decentralized: why "less regulated" can move faster  Europe's agricultural reuse regulation (noted as coming into effect in June 2023) created shared minimum requirements, but also uncertainty around permitting and responsibility at the local level. In contrast, decentralized reuse is described as an "early adopter" space—often driven by innovative building projects (gray water separation, rooftop rain capture) and, in some cases, easier implementation from scratch than retrofits.  What matters to industrial listeners: partnerships, autonomy, and distance  For industrial teams, Dr. Veronika points out opportunities for synergistic partnerships with municipalities and agriculture—balanced against the realities of infrastructure distance and cost. She also makes the case for industrial autonomy: decoupling from conventional sources through internal reuse to protect future production when municipal needs take precedence.  Communication and the "toilet to tap" problem  Public perception remains a stubborn barrier. Dr. Veronika calls out the long-lasting impact of "toilet to tap" framing and why first impressions can derail technically sound reuse projects.  Listen to the full conversation above. Explore related episodes below. Stay engaged, keep learning, and continue scaling up your knowledge!    Timestamps  03:58 - Trace Blackmore shares how "Pinks and Blues" questions get chosen—and where listeners can submit them  05:05 - Upcoming Events for Water Treatment Professionals   07:42 – Words of Water with James McDonald  11:47 – Meet Dr. Veronika Zhiteneva and why Trace invited her from LinkedIn insights  12:20 — Veronika's path: UMD → Colorado School of Mines → PhD at Technical University of Munich 15:40 — Why Waterloop Solutions started: progress is slow, but implementation support is missing  19:40 — Decentralized reuse: why interest is rising, and why it can be easier to implement in buildings  20:20 — EU agricultural reuse regulation (June 2023): minimum quality, crop types, and risk plan uncertainty  23:40 — Unique barriers by sector: municipal timelines, industrial ROI, and the difficulty of reaching farmers  33:20 — Lowest-hanging fruit: municipal reuse for street cleaning and parks; industrial autonomy via internal reuse  45:00 — Women and young professionals: visibility, role models, and why the sector's willingness to help matters  47:20 — Where to learn more: US EPA resources, EU work underway, and Australia as a reuse leader    Quotes "It's okay to ask questions."  "But actually, all the technology needed for it already exists."  "What I think is awesome in the US, for example, that you guys are really pursuing this direct potable reuse now."  "I think these are all valid options to have kind of in the water management portfolio on a local level and also on a regional level."    Connect with Dr. Veronika Zhiteneva Email: vzhiteneva@gowaterloop.com   Website: Home – Waterloop Solutions  LinkedIn: https://www.linkedin.com/in/vzhiteneva/    Waterloop Solutions: Overview | LinkedIn    Guest Resources Mentioned   Brave New World by Aldous Huxley (Paperback)     European Commission's Water reuse: New EU rules to improve access to safe irrigation  Intermezzo Paperback – by Sally Rooney (Author)   Radical Candor: Fully Revised & Updated Edition: Be a Kick-Ass Boss Without Losing Your Humanity by Kim Scott   US EPA State Water Reuse Resources  US EPA Water Reuse Information Library  US EPA's "A Framework for Permitting Innovation in the Wastewater Sector Report"  US Department of Energy's About the BuildingsNEXT Student Design Competition  The Corporate Sustainability Reporting Directive (CSRD)    Water Reuse Europe Policy and Regulations    Scaling UP! H2O Resources Mentioned  AWT (Association of Water Technologies)   AWT Technical Training Seminars   Scaling UP! H2O Academy video courses   Submit a Show Idea   The Rising Tide Mastermind    Words of Water with James McDonald  Today's definition is a device for removing condensate from a steam line without allowing the steam to escape.  Can you guess the word or phrase?       2026 Events for Water Professionals  Check out our Scaling UP! H2O Events Calendar where we've listed every event Water Treaters should be aware of by clicking HERE.     

In deze aflevering van Vitamine A gaan we dieper in op het herziene Stappenplan dubbele materialiteitsanalyse voor duurzaamheidsinformatie van de NBA.Dubbele materialiteit vormt de kern van duurzaamheidsverslaggeving, maar in dit gesprek wordt duidelijk dat het stappenplan vooral bedoeld is als strategisch hulpmiddel. Het helpt organisaties om systematisch te kijken naar hun impact op mens en milieu én naar de financiële risico's en kansen die voortkomen uit duurzaamheidsontwikkelingen.Samen met Kees Roozen bespreken we:wat dubbele materialiteit precies inhoudt en waarom het bestaat uit impactmaterialiteit en financiële materialiteitwelke wijzigingen zijn doorgevoerd in het herziene stappenplan, zoals de aangepaste volgorde van stappen en de toevoeging van voorbeelden en guidancewaarom het stappenplan ook relevant blijft nu duurzaamheidsverplichtingen worden uitgesteld of versoepeldhoe accountants het stappenplan kunnen gebruiken om het goede gesprek te voeren met ondernemersen waarom duurzaamheid steeds vaker draait om strategie, financierbaarheid en continuïteitDeze aflevering laat zien dat dubbele materialiteit geen administratieve exercitie hoeft te zijn, maar kan fungeren als een strategisch kompas voor toekomstbestendig ondernemen.In de volgende aflevering staat de MKB Toolkit Duurzaamheid centraal.Download het herziene Stappenplan Materialiteitsanalyse duurzaamheidsinformatie.

Welcome to RIMScast. Your host is Justin Smulison, Business Content Manager at RIMS, the Risk and Insurance Management Society.   In this episode, Justin interviews Deyna Feng, Director of Captive Programs at Cummins, about her role at the company. They discuss the reality of climate change risks and how Cummins uses captives to address them in the short- and long-term in the U.S. and 36 countries globally. They talk about the various facets of the company, from property to supply chain, to business continuity, to human resources, at risk from climate events. They discuss the variety of regulatory sustainability reporting requirements around the globe.   Listen for steps to take to use captives for your climate risk planning and strategy.   Key Takeaways: [:01] About RIMS and RIMScast. [:17] About this episode of RIMScast. Our topic today is the interconnection between captives and climate risk. To help me delve deeper into this connection, I've asked Deyna Feng of Cummins to rejoin us. It will be great to catch up with her! [:49] You're going to walk away from this episode with a lot of great ideas for your captive programs. But first… [:55] RIMS-CRMP and Some Prep Courses. The next virtual prep course will be held on March 110th and 11th and again on April 21st and 22nd. Links to these courses can be found through the Certification page of RIMS.org and through this episode's show notes. [1:12] RIMS Virtual Workshops are coming up. On January 21st and 22nd, Chris Hansen returns to deliver the course, "Managing Worker Compensation, Employer's Liability and Employment Practices in the US". [1:26] On February 4th and 5th, Ken Baker will return to deliver the course, "Applying and Integrating ERM". [1:36] The full schedule of virtual workshops can be found on the RIMS.org/education and RIMS.org/education/online-learning pages. A link is also in this episode's notes. [1:47] RIMS members always enjoy deep discounts on the virtual workshops. [1:57] The RIMS-CRO Certificate Program in Advanced Enterprise Risk Management is hosted by the famous James Lam. This is a live virtual program that helps elevate your expertise and career in ERM. [2:10] You can enroll now for the next cohort, which will be held over 12 weeks from April 14th through June 23rd. Links to registration and enrollment are in this episode's show notes. [2:24] On with the show! Deyna Feng is rejoining us for the first time since 2021. She is the Director of Captive Programs at Cummins. [2:38] Cummins designs, manufactures, distributes, and services a broad range of power solutions, from traditional diesel and natural gas engines to advanced electric, hybrid, and hydrogen fuel cell technologies. [2:50] Deyna is here to discuss how climate change has had a huge influence on how she manages captives for Cummins. We're also going to speak a little more broadly about the ways you might think about climate risk as you launch or alter your captive program. Let's get to it… [3:06] Interview! Deyna Feng, welcome back to RIMScast! [3:21] Deyna Feng has been working for Cummins for the past 15 years. She was always with the risk insurance team and, since 2015, she's managed the captive operations, the insurance programming inside it, and the whole insurance company. [3:52] Deyna started with Cummins as Regional Risk Manager for Asia Pacific. Then she joined the company to manage its captive. Deyna has been really passionate about this career path because captive is such a wonderful risk management and risk insurance tool. [4:08] Deyna says Cummins has been using its captive constantly and actively managing different types of risk and profiles. [4:34] A captive is an insurance company. Cummins's captive is a pure captive, or a single-parent captive, so it purely insures the parent company's risks and business. [4:44] The benefit of a captive insurance company is that, instead of buying insurance from the commercial market, you can really tailor your insurance program within a captive. [4:55] They also provide financial benefits like tax benefits and some other things you can manage through the captive. [5:03] For the past few years, it's been hard on the insurance market on the property and the liability side. Cummins uses its captive, proactively, managing the whole program in a really unique way. Everything is tailor-made to your own program, your own risk. [5:21] If you are a good risk management account, you will receive benefits by doing such a self-insurance arrangement. [5:38] Justin recalls from reporting that in 2025, there are hundreds more captives among medium and small businesses than there were 20 years ago. Feng agrees. It's a booming market for the whole captive industry. It's growing for all captive domiciles around the world. [6:01] Deyna and Justin believe that captives are a big part of the future of risk management. [6:09] Justin reconnected with Deyna because of her unique philosophy that climate change can greatly impact a captive and, therefore, a company. [6:38] Deyna thinks everyone is feeling the effects of climate change in the current environment. They see more things happening, more frequently, with more severity; events like wildfires, floods, and hurricanes. [6:53] Deyna says, Before, it's rarely showing anywhere, or a 500-year event, then suddenly, something happens. We experience such dramatic events in different facilities globally. So, we are thinking such events can escalate super quickly and become catastrophic. [7:17] Deyna asks how we can manage such events, especially when you are dealing with a large insurance program, and it involves a big business interruption to your global company. [7:29] Deyna thinks there is a growing concern for global companies like Cummins for a few important reasons. First, frequency and severity are rising. Also, it's less predictable in certain areas, and there will be increasing exposure for large, global facilities. [8:08] Deyna speaks of supply chains. For a large manufacturing company with a global footprint, it's important to manage supply chain risk in a better way. The climate risk is changing globally, so it will impact Cummins's supply chain risk to a large extent. [8:30] Deyna says it also increased the complexity of managing claims, like a hurricane claim. Hurricane Helena is our recent example. It happened over a year ago, but it impacted multiple locations in that area and also impacted Cummins's warehouses and logistics centers. [8:50] It impacted the whole business revenue and the whole area. So, it becomes a much more complex claim to manage and handle. Even now, Cummins is still dealing with the whole impact of that Hurricane Helena flood claim. [9:11] Justin asks about polycrisis and how one event triggers others that the captive manager has to oversee and try to resolve. [9:31] Deyna says, Cummins has suppliers in that area. If those suppliers don't have good insurance coverage, then Cummins helps them out, so they can help Cummins's local business. That impacts a lot. Cummins is still dealing with a business interruption claim from that event. [10:06] Deyna says one important area for climate risk management is dealing with government regulatory requirement reporting changes, not just in the U.S, but worldwide, with international reporting. [10:25] Certain countries are more advanced in regulation development. So, for those countries, Cummins has to make sure to do a proper evaluation and prepare for those government reporting requirements. [10:44] That involves a whole set of reviews from different lenses. To manage the risk more effectively and efficiently, Cummins needs to consider a few options. One is about data. [10:59] The whole risk management and risk insurance program is data-driven, so Cummins makes sure to gather important climate risk-related data and then models it globally in CAD. This way, Cummins can anticipate future risk and business impact. [11:24] The second is the partners Cummins works with. Those are insurance, reinsurance, and brokers. They offer different types of climate risk-related data analysis. [11:38] From there, certain captives can use such data-driven arrangements and cat modelling to plan their parametric solution. That's a unique type of risk, tailor-made. [12:00] Deyna says Cummins's global insurance program has broad coverage, already covering such climate risks. That's useful for specific risks in certain areas. You have the trend, you see the need, and then you use this to pay claims quickly without complex claim procedures. [12:28] The other area Cummins has been doing is leveraging the data it receives and then utilizing the captive to do the strategic planning. That is how Cummins utilizes the captives to structure its global property liability program. [12:46] And then Cummins uses the captive as a fronting mechanism, and then puts more layers within the captive to manage large claims more flexibly. [12:58] Then the other part is using the captive to buy reinsurance to transfer certain catastrophic events or the higher risks to the reinsurance market. So it's a diversified captive strategy. [13:15] Justin asks about business continuity planning. Deyna says that to manage climate risk, business continuity planning is important. Lots of companies use it to manage traditional risks, like a flood or a fire, but it is also important to deal with future climate risk resiliency planning. [13:39] The supply chain risk is part of that, and then when you identify the high-risk area, like a heat wave, or cold stress, or water stress, how can you make sure your local businesses are well prepared to deal with those situations, especially in the long run? [14:00] Quick Break! RISKWORLD 2026 will be held from May 3rd through the 6th in Philadelphia, Pennsylvania. RISKWORLD attracts more than 10,000 risk professionals from across the globe. It's time to Connect, Cultivate, and Collaborate with them. Booth sales are open now! [14:22] General registration and speaker registration are also open right now! Marketplace and Hospitality badges will be available starting on March 3rd. Links are in this episode's show notes. [14:37] Let's Return to Our Interview with Deyna Feng! [14:45] Deyna says Cummins is based in Indiana. Deyna lives there. [14:53] Deyna says, This year, the snow hit us super early. Before, it's after Christmas time, when we start seeing snow, and January is super cold, and this year, like, early December, we're already in cold weather. [15:05] Justin says, Yeah, we're recording in mid-December right now, and we received somewhere between 6 and 12 inches of snow on Sunday, just a few days before recording this. [15:17] Justin continues, And now, today, we're gonna be hitting the 50 degree mark. So everything is finally gonna melt away, but it's also gonna wreak havoc on our senses, and people are gonna get sick, right? That just happens. Yes, I'm just venting here about climate change. [15:41] Globally, Deyna has regional risk managers, a renewal team, and a claims team, who work together as one big team of around 16 people in total. [16:07] Dena describes her role as Director of Captive Programs. The insurance company is complex. They have to deal with all the government requirements and year-end matters, program renewal, and Cummins's captive, covering the international employee benefits side. [16:20] Cummins's captive covers the medical and the non-medical program for over 36 countries. [16:29] Justin interviewed the Risk Manager of the Year for 2025, Jennifer Pack, with Hilton. In addition to her role in risk management for Hilton, she was also the captive manager, and she said that sometimes that's a one-day-a-week job, and sometimes it's a four-day-a-week job. [6:47] It really depends on various things, and climate change was one of the items that she mentioned. Justin says, It's something that our audience should be thinking about, because captive management is not going away. [17:05] Justin says, It is something that you want to have in your arsenal as a risk professional, and it can enhance your career, like it's doing for Deyna. [17:16] Justin says, We've seen how some policymakers in the U.S. try to debunk climate change, even though there's overwhelming evidence to suggest that it is a real thing, and it still ranks very highly on the World Economic Forum's list of top risks. [17:31] Justin asks, Against that backdrop, how are you swaying the decision makers at Cummins these days? You just said you were going to speak to some of your internal stakeholders, so what do you need to do to convince them? [17:45] Deyna says that the World Economic Forum emphasizes that climate change now represents massive physical and transition risks, with over $3.6 trillion in damage from disasters since 2000. So, it's a serious number. [18:10] Deyna says, Our CEO takes climate change seriously. We are trying to be the environmental sustainability advocacy lead in the industry and market. [18:23] Deyna says, Cummins has a strategy and commitment to the 2030 environment goals and 2050 targets. We are doing Destination Zero, which is helping not just our own facility, but also our customers and suppliers to navigate the energy transition and environmental goals. [18:46] Cummins's CEO is Jennifer Rumsey. Deyna says she's an awesome, wonderful CEO. [19:07] Justin says, It sounds like you have a line of communication to her. [19:11] Deyna says, We do. This is an important topic. We do annual reporting, including all the aspects relating to this Destination Zero goal. It involves so many functions within Cummins to work with these goals and targets. [10:38] The goals include decarbonization, material changes, community goals to address the site and community greenhouse gas emissions, and also, volatile organic components, water, and waste. [19:56] There are so many things that can be leveraged and developed perfectly with this approach. [20:06] A Final Break! The Spencer Educational Foundation's goal to help build a talent pipeline of risk management and insurance professionals is achieved, in part, by its collaboration with risk management and insurance educators across the U.S. and Canada. [20:25] Spencer awards undergraduate, graduate, Ph.D., and Pre-Instructor of Practice Scholarships to students enrolled at an accredited college or university in the U.S. and Canada, and physically studying in either location. No remote coursework eligibility from other locations. [20:42] Including part-time, graduate scholarships to risk management and insurance professionals continuing their education. [20:48] Since 1980, Spencer has invested more than $11.1 million in the scholarship program with awards to over 1,700 students. More than 85% of Spencer's scholarship recipients remain in the industry to this day. [21:03] They've got undergraduate scholarships, full-time Master's scholarships, part-time Master's scholarships, pre-dissertation Ph.D. candidates, doctoral candidates, and pre-instructor of practice scholarships all open now. The application deadline is January 31st, 2026. [21:25] Visit SpencerEd.org/scholarships. You'll find the different application buttons. See the link in this episode's show notes for more information. [21:37] Let's Return to the Conclusion of Our Interview with Deyna Feng!  [22:00] Justin asks Deyna what makes captives uniquely suited to handle climate-driven volatility, compared to traditional insurance solutions. [22:06] Deyna says, Climate risk is quite dynamic, systematic, and also regulatory-driven. It needs continuous investment to understand your climate risk and the government reporting requirements. It's not just one-time managing the risk. [22:25] Deyna says, We look at now as the baseline, with the short-term, mid-term, and long-term, all the way to the end of the century, how the climate risk score is changing for our global facilities. Those are evolving risk scores, not just a one-time risk score. [22:51] Cummins takes a systematic and holistic approach to evaluate the climate risk, so it's not like a daily market change. [23:10] Deyna says, The other part is regulatory diversity, for the whole climate risk aspect, how you manage the risk, matching with different compliance requirements. [23:22] In the U.S., the federal government sets the broad framework, like the Clean Air Act, the Inflation Reduction Act, and some national emission standards. But then, across the 50 states, over 35 states enforce renewable portfolio standards or clean energy standards. [23:41] Different states have different goals, like greenhouse gas reduction targets, and then some other things. And some states are super aggressive on their targets, with much higher standards and quicker standards than the federal guidelines. [24:05] Cummins has a designated team focusing on all the government requirements, the reporting, etc. We share data internally across the broader function teams. [24:24] If we collect data on the climate risk score, we want to make sure everybody leverages the same set of data. We have the same tone and the same message passing on to the global leaders, regional leaders, and even site leaders. [24:37] Justin asks about having systems in place. [24:42] Deyna says, We are building a risk framework around this area. That includes the centralized data. We share the same set of data with the stakeholders. We do need internal stakeholder alignment. [24:55] Deyna says, We have strategic alignment, talking about the same thing. Then we also need to work with site leaders at the site-level resiliency on their business continuity planning. [25:10] Deyna's team provides global training because climate risk is still quite a new concept to many people managing the risk. Deyna wants to make sure they understand where we come from, how we manage the data, and the risk. [25:21] Justin asks about Cummins's risk insurance and captive strategy. [25:28] Cummins uses captives strategically. From this climate risk management, Deyna says, we also have different approaches, from a few lenses. First is the risk data. [25:41] Deyna says, We select a good partner to help us review our global portfolio, and we gather the individual site climate risk score. [25:51] Deyna says, Then we put them together so that we can generate the whole company profile, the regional risk map, down to the country level and site-specific level about where the risky areas are for the individual site from a climate risk perspective. [26:06] Deyna says, Then, from the insurance program perspective, we also have a layered insurance program with our captive actively involved in leading the strategy and also, doing the transfer of the larger layers or risks to the reinsurance market. [26:23] Deyna continues, So, we buy the multi-year aggregate stop-loss in the captive to cap our volatility. Then, there are some other ways about parametric insurance that other companies can consider. [26:36] For Cummins, because we have broad coverage, we already consider such cat risks, including future rainfall, wind, and heat-related scenarios. [26:48] In addition to these, supply chain risk is an important piece to manage. So, contingency BI is also an important area to be considered in your insurance program, and it also covers the climate risk profile. [27:02] Deyna says, We have been using captive funding for the business resilience project. We do the business continuity planning stress test globally, and we also fund the climate risk project from the captive. [27:34] Deyna says, The most important thing is how to manage your employees' well-being. That's not just physical health; we are talking more about mental health. And to be frank, in certain areas, people already experience the climate risk impact, like heat, in the summertime. [27:52] Cummins has its International Employee Benefits Program in its captive, leveraging this program together with the climate risk management and working with HR, about how to better manage climate risk, with resiliency, in the future. [28:09] Deyna continues, talking about mental health support during disaster, emergency relocation, and making people, employees, and their families feel they are safe, working in a safe environment, and also that they don't need to worry about climate risk impact on operations. [28:20] Justin asks Deyna for words for young risk professionals coming up and organizations beginning to explore captives for climate risk financing. What are the misconceptions or blind spots that she sees? [29:44] Deyna says a blind spot about climate change is thinking that climate risk is too long-term for a captive and that captives are for managing whatever is coming up suddenly. In reality, floods, wildfires, and hurricanes are happening now and more frequently than before. [30:26] If we can model these types of risks for short-term, medium-term, and long-term retention strategies, that's important for captive or risk insurance for large companies to consider the future strategy. [30:41] The other thing Deyna hears is that captives only handle traditional reinsurance programs. Cummins uses the captive to fund risk insurance strategies or projects. Gathering climate risk data, building up the model, and cat modelling. [31:00] This also includes thinking about how to integrate this type of risk into risk financing and the insurance program. Cummins is managing it actively. [31:12] The other thing Deyna hears is that data is optional. So, especially for captive, everything is data-driven. [31:25] We have to do cat modelling, we have to make sure we buy the proper insurance program with proper premium payment, and also whether the retention level is appropriate for our site level, for captive, and for the overall program. So, data is the key, or data is the king. [32:00] Deyna says this touches employee safety, employee benefits, supply chain risk, and environmental liability. Lots of areas touch climate risk, not just the property program. [32:26] Deyna lists some suggestions. Build a holistic climate risk profile within the company, across all the global sites, that covers all the countries. Each company will change dramatically in climate risk. It must be data-driven. [33:01] To gather the data, find a proper partner to work with a reputable climate-risk expert to help you check legislative changes, access the hazard or cat modelling, and provide good climate risk data matching with those regulatory changes and compliance requirements. [33:24] Then support your thorough risk evaluation. That's the data part. [33:28] Then, on top of the data, build a good insurance management program, and leverage your captive to build the captive strategy relating to retention, the limit, and the parametrics, insurance program design, like parametric triggers. [33:45] In addition to the insurance program, you have the ERM, the Enterprise Risk Management, ESG reporting, and all the compliance relating to country requirements and state law requirements. [33:58] In Europe, it's CSRD. In the U.S., it's an SEC filing. So, there are lots of different regulatory requirements relating to this area. You want to make sure your data can support your reporting and then can be sustainable, year over year, not just a one-year data point. [34:15] Then, the other thing is the business continuity. Make sure that the good BCP management or integration, including climate risk, especially for all the high risks you are capturing, you should have really good operational resilience to face that. [34:33] Justin mentions that CSRD stands for Corporate Sustainability Reporting Directive, which sets the standard for how EU companies need to report on their sustainability work. He had to plug that in because there are so many abbreviations and acronyms in risk management. [34:53] Deyna's last point is to share the data internally with a cross-functional group, with internal stakeholders, including senior leadership reporting up to the CEO and COO level. [35:05] Share the data with the middle management team, global team, global leadership team, global management team, and then down to the site level. [35:15] All the parties need to work together to shape a holistic strategy around climate risk management. It's not just for risk insurance or captive only. [35:25] Justion says, Excellent. And so these are great tips for everybody. If you're thinking about launching a captive against your climate risk data profile, I think this is the way to go. [35:37] Justin says, Ms. Rumsey is your CEO, but before that, she was the Chief Operating Officer. So, you must have already had a good working relationship with her before she was promoted, right? [36:02] Deyna says, Yes. This is an important area, because we have not only climate risk, but also the whole risk relating to this area, managed by an environmental sustainability team. [36:16] They organize all the different functions, trying to achieve the goals, and then figure out all the different aspects of our operation and what we can do to meet our future goals. [36:27] This is long-term-driven. It's not like a five-year project; you get it done, and the project is completed. It's long-term. [36:35] Justin says, Ms. Rumsey had come on as COO in March of 2021. You and I first met, or at least recorded the RIMSCast episode, in May of 2021. [36:46] So right around that time, you were probably having higher-level discussions with her, and now you already had her ear, so I think that just speaks to the value of relationship building along the way. Would you agree? [36:58] Deyna says, We have the designated team internally managing this area, and we do connect through that lens, trying to gather the data a long, long time ago. [37:10] Justin says, But it's the sort of thing where, first of all, it's nice to see that people are promoted from within. I think that's a really great thing that Cummins did. [37:18] And second, the fact that you already had that line of communication, and it's not like you had to establish a new one with a new CEO. You already had that line of communication with somebody who was moving up into the role. [37:30] So, I think that speaks to Cummins's credit. I think it speaks to your credit and to your advantage, because you don't have to start from scratch and build that line. [37:40] Deyna acknowledges, Yes, it's super important. [37:44] Well, Dana, it has been such a pleasure to see you again, to record with you again here on RIMSCast. It's been almost five years, and we hope to see you at RISKWORLD. [38:00] Thank you once again for rejoining us, and hopefully, the next time I see you, it won't be five years in between. [38:06] Deyna says, Definitely. I love RIMS events, and all the conferences, the webinars, and even your podcast, so it's super good. [38:17] Justin says, Thank you so much. You're a wonderful guest. [38:20] Special thanks again to Deyna Feng for joining us here on RIMScast. Links to other RIMSCast episodes about captive insurance management are in this episode's show notes. [38:34] I've also got links to RIMS Risk Management Magazine articles about captives, as well as other RIMS resources, so check it out and go to the Risk Knowledge page of RIMS.org. [38:46] Plug Time! You can sponsor a RIMScast episode for this, our weekly show, or a dedicated episode. Links to sponsored episodes are in the show notes. [39:14] RIMScast has a global audience of risk and insurance professionals, legal professionals, students, business leaders, C-Suite executives, and more. Let's collaborate and help you reach them! Contact pd@rims.org for more information. [39:32] Become a RIMS member and get access to the tools, thought leadership, and network you need to succeed. Visit RIMS.org/membership or email membershipdept@RIMS.org for more information. [39:49] Risk Knowledge is the RIMS searchable content library that provides relevant information for today's risk professionals. Materials include RIMS executive reports, survey findings, contributed articles, industry research, benchmarking data, and more. [40:06] For the best reporting on the profession of risk management, read Risk Management Magazine at RMMagazine.com. It is written and published by the best minds in risk management. [40:21] Justin Smulison is the Business Content Manager at RIMS. Please remember to subscribe to RIMScast on your favorite podcasting app. You can email us at Content@RIMS.org. [40:32] Practice good risk management, stay safe, and thank you again for your continuous support!   Links: RIMS Risk Management Magazine: Year In Risk Edition | Feature Article RIMS-CRO Certificate Program In Advanced Enterprise Risk Management | April‒June 2026 Cohort | Led by James Lam RISKWORLD 2026 Registration — Open for exhibitors, members, and non-members! Reserve your booth at RISKWORLD 2026! The Strategic and Enterprise Risk Center RIMS Diversity Equity Inclusion Council RIMS Risk Management magazine | Contribute RIMS Now Spencer Educational Foundation Scholarships | Submission Deadline Jan. 31, 2026 RISK PAC | RIMS Advocacy RIMS-Certified Risk Management Professional (RIMS-CRMP) | Insights Series Featuring Joe Milan! Cummins Inc. Upcoming RIMS-CRMP Prep Virtual Workshops: RIMS-CRMP Exam PrepMarch 10‒11 | April 21‒22, 2026,  9:00 am‒4:00 pm EST, Virtual Full RIMS-CRMP Prep Course Schedule See the full calendar of RIMS Virtual Workshops "Managing Worker Compensation, Employer's Liability and Employment Practices in the US" | Jan. 21‒22, 2026 "Storytelling with Data for Risk Management" | Feb. 2‒3 "Applying and Integrating ERM" | Feb 4. "Facilitating Risk-Based Decision Making" | March 4‒5, 2026 Upcoming RIMS Webinars: RIMS.org/Webinars   Related RIMScast Episodes about Captive Management: "Broadcasting Captive Wisdom with James Swanke" "Risk Management Momentum with Lockton U.S. President Tim Ryan" "RIMS 2025 Risk Manager of the Year, Jennifer Pack" "Asian Pacific American Heritage Month 2021" (featuring Deyna Feng)   Sponsored RIMScast Episodes: "Secondary Perils, Major Risks: The New Face of Weather-Related Challenges" | Sponsored by AXA XL (New!) "The ART of Risk: Rethinking Risk Through Insight, Design, and Innovation" | Sponsored by Alliant "Mastering ERM: Leveraging Internal and External Risk Factors" | Sponsored by Diligent "Cyberrisk: Preparing Beyond 2025" | Sponsored by Alliant "The New Reality of Risk Engineering: From Code Compliance to Resilience" | Sponsored by AXA XL "Change Management: AI's Role in Loss Control and Property Insurance" | Sponsored by Global Risk Consultants, a TÜV SÜD Company "Demystifying Multinational Fronting Insurance Programs" | Sponsored by Zurich "Understanding Third-Party Litigation Funding" | Sponsored by Zurich "What Risk Managers Can Learn From School Shootings" | Sponsored by Merrill Herzog "Simplifying the Challenges of OSHA Recordkeeping" | Sponsored by Medcor "How Insurance Builds Resilience Against An Active Assailant Attack" | Sponsored by Merrill Herzog "Third-Party and Cyber Risk Management Tips" | Sponsored by Alliant   RIMS Publications, Content, and Links: RIMS Membership — Whether you are a new member or need to transition, be a part of the global risk management community! RIMS Virtual Workshops On-Demand Webinars RIMS-Certified Risk Management Professional (RIMS-CRMP) RISK PAC | RIMS Advocacy RIMS Strategic & Enterprise Risk Center RIMS-CRMP Stories — Featuring RIMS President Kristen Peed!   RIMS Events, Education, and Services: RIMS Risk Maturity Model®   Sponsor RIMScast: Contact sales@rims.org or pd@rims.org for more information.   Want to Learn More? Keep up with the podcast on RIMS.org, and listen on Spotify and Apple Podcasts.   Have a question or suggestion? Email: Content@rims.org.   Join the Conversation! Follow @RIMSorg on Facebook, Twitter, and LinkedIn.   About our guest: Deyna Feng, Director of Captive Programs, Cummins   Production and engineering provided by Podfly.  

Dir haben für den Start in 2026 die motivierenden Neuigkeiten gefehlt? Dann höre hier rein: Zum ersten Mal kann eine Studie statistisch belegen, dass erfolgreiche Unternehmen sowohl in die Transformation ihrer Geschäftsmodelle als auch in Nachhaltigkeitsmaßnahmen investieren. Der neue Dreiklang lautet: Wettbewerbsfähigkeit, Resilienz & Nachhaltigkeit. Studienautor Florian Lüdeke-Freund erzählt, welche vier zentrale Fähigkeiten Unternehmen gemeinsam haben, die in der jüngsten Studie der Bertelsmann Stiftung besonders gut abschneiden. Aber widersprechen die Ergebnisse nicht dem aktuellen Tenor der deutschen Wirtschaft? Gabriele Maurer, VP Corporate Sustainability bei Jungheinrich, untermauert Florians Punkte mit ihrer Praxiserfahrung. Sie erzählt, warum Jungheinrich schon lange vor der CSRD Nachhaltigkeitsziele umfassend integriert hatte. Sie benennt drei klare Erkenntnisse, die sie für Jungheinrich aus den ESRS gewonnen haben und erklärt, warum der CSRD-Prozess das ideale Trainingslager für die VUCA-Welt ist. ✅ Wie hängen Wettbewerbsfähigkeit, Nachhaltigkeit und Resilienz statistisch belegbar zusammen? ✅ Mit welchen vier betriebswirtschaftlichen Kernfähigkeiten transformieren sich Unternehmen erfolgreich in Richtung Zukunft? ✅ Und wie sieht das konkret in einem Unternehmen aus, das gerade den Deutschen Nachhaltigkeitspreis gewonnen hat? Freue dich zunächst auf eine Einordnung des EU-Omnibus-Beschlusses aus Sicht eines großen deutschen Unternehmens und anschließend auf den Deep Dive in die Studienergebnisse! Unter dem folgenden Link findest du extra für diese Folge die wichtigsten Ergebnisse der Studie visuell zusammengefasst:

Mercredi 7 janvier 2026, retrouvez Malo Bourel (Responsable Affaires publiques, Mouvement Impact France) dans SMART IMPACT, une émission présentée par Thomas Hugues. ----------------------------------------------------------------------- SMART IMPACT - Le magazine de l'économie durable et responsable SMART IMPACT, votre émission dédiée à la RSE et à la transition écologique des entreprises. Découvrez des actions inspirantes, des solutions innovantes et rencontrez les leaders du changement.

Au programme de cette Matinale :Le journal de la rédaction, pour décrypter l'essentiel de l'actualité comptable, financière et extra-financière : focus sur la loi de financement de la Sécurité Sociale pour 2026, présenté par Xavier Carsin de KPMG AvocatsLe dossier du mois consacré à l'Omnibus numérique, avec Julie Bellesort, Avocate Associée de KPMG Avocats : “L'Omnibus numérique manifeste la volonté de la Commission européenne d'alléger radicalement la charge réglementaire des entreprises européennes, tout comme l'Omnibus sur la CSRD et la CS3D.”

Die 25. Episode im DLG-Podcast „ESG to Go – nachhaltig nachgefragt“ nutzen die Hosts Erik Guttulsröd, DLG-Bereichsleiter Betriebsführung und Nachhaltigkeit, und Stefanie Pionke, DLG-Bereichsleiterin Content, um Bilanz zu ziehen über die Themen der Reihe: Vom Lieferkettengesetz über Nachhaltigkeit in Ackerbau und Stall bis hin zum Omnibus-Paket. Dabei erfährt die Schweinetoilette ebenso Beachtung wie die Wellness-Bürste im Kuhstall oder die Suche nach Mindestkriterien für die Bewertung von Nachhaltigkeit in der Agrarbranche. Eines wird in der Retrospektive und im Blick voraus klar: Auch wenn ESG-Regulatorik politisch aktuell nicht ganz weit oben ist auf der Prioritätenliste, ist die systematische Bewertung von ökologischer, ökonomischer und sozialer Nachhaltigkeit in vielen Betrieben und Unternehmen bereits Realität und Erfolgsfaktor zugleich. Dafür steht nicht zuletzt das neue DLG-Leitbild der „Nachhaltigen Produktivitätssteigerung“. Weiterführende Informationen zum Thema: DLG-Interview über das Konzept der Nature Credits: Nature Credits zur Vergütung von Umweltleistungen DLG-Bericht Nachhaltige Produktivitätssteigerung durch Satelliten und Sensoren: Smart Farming für nachhaltige Landwirtschaft DLG-Bericht Nachhaltigkeit schnell erklärt: ESG, CSRD, LkSG - oh jemine?! DLG-Positionspapier zur Nachhaltigen Produktivitätssteigerung: Nachhaltige Produktivitätssteigerung DLG-Positionspapier zum modernen Pflanzenschutz: Warum wir einen modernen Pflanzenschutz brauchen Hier geht's zum DLG-MediaCenter mit Podcasts aus den Bereichen Agrar & Food, Videos und vielfältigen Publikationen!

Send me a messageWhat if the biggest lever for food-system decarbonisation isn't factories or fleets, but soil you'll never see on a corporate balance sheet?In this episode, I'm joined by Rhyannon Galea and Kristjan Luha from eAgronom to unpack one of the hardest climate problems to solve: Scope 3 emissions in food and agriculture.This conversation was originally recorded for my Resilient Supply Chain podcast and I'm republishing it here because it cuts straight to the heart of real-world climate action. Most food companies have 70–95% of their emissions sitting on farms they don't own or control, while those same farms are increasingly exposed to climate shocks. The stakes couldn't be higher.You'll hear why regenerative agriculture is less about ideology and more about resilience, profitability, and physics. We dig into how practices like reduced tillage and cover cropping can rebuild soil carbon, improve water retention, and cut emissions without wrecking yields.We also get into the messy reality of data. Why averages and estimates won't get companies to net zero, and how credible primary farm data changes everything. From satellite verification to machine-level data capture, this episode explores what trustworthy emissions data actually looks like on the ground.You might be surprised by the incentive structures that work best with farmers, and why carbon credits alone are often the wrong starting point. We talk knowledge transfer, practice-based payments, and why 2030 is only “five harvests away” if you're serious about emissions reduction in food systems.

Au programme de cette édition, notamment :La notion de contrôle de fait d'une sociétéL'indemnisation des investisseurs pour fausse information du marchéLa suite du feuilleton des projets de Directive Omnibus

Gerade knallen in manchen Chefetagen die Sektkorken: Das EU-Omnibus-Paket nimmt vielen Unternehmen Berichtspflichten ab. Aber für dich als Sustainability Manager heißt das nicht „zurücklehnen“, denn: Banken & Aufsicht drehen beim Thema Klimarisiken weiter auf. In dieser Folge entlarven Alexandra Bolena, ESG-Investments-Expertin, und Meike Lerner, Nachhaltigkeitsreferentin einer Bank, die größten Irrtümer rund um CSRD, CSDDD und Sustainable Finance in Europa. Host Zackes Brustik bringt beide Autorinnen der bekannten „Für Dummies“-Reihe erstmals zusammen – und liefert Dir als Sustainability-Profi wertvolle Insights: "EU Sustainable Finance Anforderungen für Dummies". Nach dieser Episode weißt du: ✅ Warum der Finanzsektor das Thema Nachhaltigkeit für Unternehmen neu antreiben wird. ✅ Warum die Änderung des Kreditwesengesetz (KWG) oder die EU-Gebäuderichtlinie die Rolle der Banken für deine Nachhaltigkeitsstrategie verändern. ✅ Warum Banken künftig Transitionspfade und ESG-Daten einfordern – auch von Nicht-CSRD-pflichtigen Unternehmen. Klingt trocken? Nicht mit diesen zwei Expertinnen! Alexandra und Meike liefern einen lebendigen Crash-Kurs in Sustainable-Finance-Maßnahmen der EU rund um die ESMA (European Securities and Markets Authority), SFDR, Artikel 7,8 und 9 oder die EBA-Guidelines. Genau richtig, wenn du als Sustainability-Manager oder ESG-Berater neue Hebel suchst, um die Geschäftsleitung bezüglich der ESG-Strategie am Ball zu halten. [Anzeige] Setze für dein Unternehmen auf 100 % saubere Energie! Polarstern Energie geht mit dir Schritt für Schritt die Transformation von Energie, Wärme und Mobilität an. Starte jetzt ohne Invest mit dem Wechsel zu wirklich grünem Strom oder Gas. Und sobald ein umfassendes Energiekonzept ansteht, bleibt Polarstern an deiner Seite. Mit dem Verweis auf 'Gewinne Zukunft' ist eine 30-minütige Erstberatung kostenlos:

In dieser Folge spreche ich mit Dr. Inga Cramer, Head of Sustainability bei LANXESS und Co-Host des Podcasts The Greener Business. Inga gibt Einblicke in ihren ungewöhnlichen Weg von den Sozialwissenschaften über die internationale Lieferkette bei ALDI Süd bis hin zur Nachhaltigkeitsstrategie in der Chemiebranche. Wir schauen auf die aktuelle Lage des Nachhaltigkeitsmanagements und fragen uns: Warum ziehen sich viele Unternehmen zurück? Welche Rolle spielt die politische Unsicherheit in der EU? Und wieso stockt die Umsetzung vieler Regularien wie der CSRD, obwohl genau sie eigentlich zu besseren Entscheidungen und stabileren Unternehmen beitragen sollen? Inga erklärt, weshalb die Regulatorik nicht Selbstzweck ist, sondern ein Hebel, um Risiken zu managen, Effizienz zu steigern und Innovationen voranzubringen. Sie spricht über die Frustration vieler Manager:innen, darüber, wie Wirtschaftsprüfer und unklare EU-Definitionen die Arbeit erschweren – und wo Unternehmen dennoch echte Chancen liegen lassen. Außerdem beleuchten wir die Rolle von Banken und Versicherern, die weiterhin stark auf Nachhaltigkeitskriterien achten, und zeigen an Beispielen wie Frosch oder innovativen Start-ups, dass nachhaltige Geschäftsmodelle heute bereits wirtschaftlich erfolgreich sind. Wir finden, dass Nachhaltigkeit trotz politischem Gegenwind eine irreversible Entwicklung ist – weshalb es jetzt vor allem auf neue Narrative und unternehmerisches Denken ankommt. Viel Spaß beim Hören!

Dans l'épisode de Vigilance du mois de décembre :Elodie Uzureau, chef de projet senior Climat et RSE chez Toovalu, décrit une stratégie bas-carbone adaptée aux PME ;Anne-Laure Tulpain, journaliste spécialisée en environnement chez Lefebvre Dalloz, revient sur le financement des énergies carbonées et décarbonées ;et Laura Guégan, journaliste spécialisée en HSE chez Lefebvre Dalloz, évoque les mutations démographiques actuelles et leurs conséquences en terme d'emplois des jeunes, des femmes et des seniors. Présentation Sophie Bridier ; montage Angeline Doudoux, journalistes chez Lefebvre DallozHébergé par Ausha. Visitez ausha.co/politique-de-confidentialite pour plus d'informations.

Cosa significa fare sostenibilità in una filiera complessa come quella del latte?E quali leve concrete ha oggi un grande gruppo agroalimentare per ridurre l'impatto ambientale, innovare e coinvolgere i consumatori?In questa puntata, registrata durante la tredicesima edizione del Salone della CSR e dell'Innovazione Sociale, Davide Franzago, Enrico Chiari e Leonardo Feletto incontrano Myriam Finocchiaro, Communication & Sustainability Manager di Granarolo. Partendo dalla consapevolezza che il 78% dell'impatto ambientale si genera in stalla, Finocchiaro racconta come l'azienda stia lavorando su tutta la filiera: dagli impianti di biometano consortile per ridurre le emissioni e restituire energia pulita agli allevatori, al digestato come fertilizzante naturale, fino ai progetti di packaging circolare come la trasformazione di 81 milioni di vasetti di yogurt da plastica a carta. Si parla anche di:economia circolare e riduzione degli sprechi;energia pulita per gli stabilimenti;open day in stalla e relazione con i consumatori;ruolo della GDO e dei clienti nella CSRD e negli Scope 3;come educare famiglie e scuole al valore del latte.Un dialogo diretto e pieno di esempi concreti su uno dei settori più delicati e più importanti della transizione ecologica.▪️ Myriam Finocchiarohttps://www.csreinnovazionesociale.it/relatore/finocchiaro-myriam/▪️Granarolohttps://www.gruppogranarolo.it/il-nostro-impegno/per-il-pianeta/▪️ Il Salone della CSR e dell'Innovazione Socialehttps://www.csreinnovazionesociale.it/

Die C-Suite schaut gequält, wenn du durch die Tür kommst? Und in der Kantine traust du dich gar nicht mehr, das Wort „Nachhaltigkeit“ auszusprechen? Kein Problem: In dieser Folge bekommst du als Sustainability Manager:in Tipps, Tricks und Strategien, um das Momentum wieder auf deine Seite zu ziehen! Zum einen bekommst du einen exklusiven Einblick in eine brandneue Studie des WWF zu Positiven Sozialen Kipppunkten (PSKP) in Unternehmen. Moritz Spielberger, Experte für Behavioural Change beim WWF, erklärt das speziell für Nachhaltigkeitsziele entwickelte neue Framework. Zum anderen erklärt Isabel Gebien, erfahrene Coachin und Gründerin von Equality 365, warum Zugehörigkeit und psychologische Sicherheit in Unternehmen unabdingbar sind, um aktuelle Multikrisen zu meistern. Sie gewährt einen Blick in ihre Tool-Kiste für die wirklich kniffligen Themen. Denn Podcast-Host Zackes stellt beiden Gästen mitunter brisante Fragen: 'Wie gewinnst du Fachabteilungen für das proaktive Mitarbeiten an Nachhaltigkeitszielen, wenn dort manche Kolleg:innen privat vielleicht die Umweltpolitik der AfD wählen?' Nach dieser Folge weißt du: ✅ wie gemeinsame Werte helfen, aus Angst Hoffnung zu machen. ✅ was Positive Soziale Kipppunkte (PSKP) von anderen Frameworks unterscheidet. ✅ wie ein Maschinenbauunternehmen mit PSKP am Ausstieg von PFAS arbeitet. Ob Kreislaufwirtschaft, Dekarbonisierung oder Lieferkettenresilienz - löse Widerstände auf und hol dir den Rückenwind zurück! Hol dir den Newsletter zum Podcast! Hier teilt Host Zackes einmal im Monat die wichtigsten Entwicklungen für Sustainability-Profis. Als Moderator und Speaker bekommt er, wie nur wenige andere, Einblicke hinter die Kulissen und sammelt dort spannende Ressourcen und wertvolle Tipps ein. Außerdem erwarten dich die kompakten Zusammenfassungen der aktuellen „Gewinne Zukunft“-Folgen:

In this podcast, James Marlow and Tom Cobbaert discuss next steps on changes to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) under the Omnibus I package now that the European Parliament and Council have agreed their respective negotiation positions and trilogues have started. They also discuss next steps on changes to the European Sustainability Reporting Standards (ESRS) which are happening alongside the Omnibus process. To listen to all episodes in this series, visit our ESG Soundbite Series webpage.

A l'approche de la fin de l'année, trois textes importants sont en discussion, en France ou au niveau européen, avec des enjeux majeurs pour les entreprises :Le projet de loi de finances pour 2026Les propositions de simplification législative « Omnibus », qui portent à la fois sur la directive CSRD et la directive CS3D relative au devoir de vigilance.Afin d'aider les entreprises à y voir plus clair, nous avons réuni au micro trois associées KPMG :Marie-Pierre Hôo, Directrice de la Doctrine fiscale de KPMG AvocatsSarah Bagnon, Présidente de la Commission durabilité de la CNCCJulie Bellesort, Avocate au sein du Département ‘'compliance'' de KPMG Avocats.

Speaker: Professor Catherine Malecki (University of Rennes)Even in the context of the future EU Omnibus Package and the EU Directive n°2025/794 of 14 April 2025 'Stop-the-Clock', Companies and there directors must face an increasing climate litigation and this change cannot go back 20 years of progress in Sustainable Corporate Governance which is on the way on both sides of the Atlantic Ocean and in Asia. Indeed, the European Commission has been releasing innovative and often complex regulations at a breakneck speed since 2018 (CSRD, CS3D, Taxonomy, to name a few) and it would be inconceivable to come back to 2001 at the time of the first European Recommendation on CSR and to ignore the EU Green Deal of 2019.Directors have to take into account negatives externalities and stringent obligations such as the Transition Plans. Even if the the next generation of sustainable board directors is well aware of Climate risks, several questions may arise : is there a need to reshape the board despite the EU Directive WoB Women in board of 23 November 2022? What about the pressure of the Stakeholders and the pressure of the Sustainable Strategy ? In France, in the wake of the Due Diligence Law of 27 March 2017, climate litigation is also increasing (for example TotalEnergies, CA Paris, 18 June 2024) and France was the first State Member for having implemented the CSRD in December 2023. Didn't all this happen too quickly ? Can we stop European time when tackling Climate change is rather a race against time? La Fontaine famous fable " the Hare and the Tortoise" is full of wisdom.Biography: Catherine Malecki is Professor of Private Law Rennes 2 University France and Member of the IUF (Institut universitaire de France) Fundamental Chair.For more information see the Centre for Corporate and Commercial Law website:http://www.3cl.law.cam.ac.uk/

Speaker: Professor Catherine Malecki (University of Rennes)Even in the context of the future EU Omnibus Package and the EU Directive n°2025/794 of 14 April 2025 'Stop-the-Clock', Companies and there directors must face an increasing climate litigation and this change cannot go back 20 years of progress in Sustainable Corporate Governance which is on the way on both sides of the Atlantic Ocean and in Asia. Indeed, the European Commission has been releasing innovative and often complex regulations at a breakneck speed since 2018 (CSRD, CS3D, Taxonomy, to name a few) and it would be inconceivable to come back to 2001 at the time of the first European Recommendation on CSR and to ignore the EU Green Deal of 2019.Directors have to take into account negatives externalities and stringent obligations such as the Transition Plans. Even if the the next generation of sustainable board directors is well aware of Climate risks, several questions may arise : is there a need to reshape the board despite the EU Directive WoB Women in board of 23 November 2022? What about the pressure of the Stakeholders and the pressure of the Sustainable Strategy ? In France, in the wake of the Due Diligence Law of 27 March 2017, climate litigation is also increasing (for example TotalEnergies, CA Paris, 18 June 2024) and France was the first State Member for having implemented the CSRD in December 2023. Didn't all this happen too quickly ? Can we stop European time when tackling Climate change is rather a race against time? La Fontaine famous fable " the Hare and the Tortoise" is full of wisdom.Biography: Catherine Malecki is Professor of Private Law Rennes 2 University France and Member of the IUF (Institut universitaire de France) Fundamental Chair.For more information see the Centre for Corporate and Commercial Law website:http://www.3cl.law.cam.ac.uk/

Watch the video interview here One of the common pain points when calculating your carbon emissions is simply gathering the data. When collating data from different departments and suppliers, it can be easy to get overwhelmed. The struggle doesn't stop there, as after obtaining all that data you have to find the best way to capture and display it in a way that's useable for the necessary number crunching. Many will turn to an old favourite, spreadsheets, but these can quickly become very unwieldy and impractical if you've got a lot of data to process. Thankfully, there's a lot of new tech and tools available to help make this task both approachable and integrated within your business. In this episode, Mel Blackmore is joined by Jessica Matthys, Lead Product Manager at Pulsora, to discuss how you can take data complexity from spreadsheets to supply chains, diving into data fragmentation, optimisation and how this can all be balanced for practicality. You'll learn ·      Who is Jessica Matthys? ·      Who are Pulsora? ·      What does data complexity mean in the context of carbon accounting? ·      What are the requirements for CSRD in California? ·      What are the biggest pain points relating to data collection? ·      How can you prevent data fragmentation across your business? ·      What does 'Comprehensive data' mean in the context of sustainability? ·      How can Pulsora help a business take their carbon data from spreadsheets to integrated data systems? ·      How can you make you carbon data more auditable and traceable? ·      How can new carbon focused technology, such as AI tools, help with seeking investment? ·      How can you get information from your supply chain to cover scope 3 emissions?   Resources ·      Pulsora ·      CSRD – California Regulations ·      SB-253 & SB-261 ·      Carbonology   In this episode, we talk about: [00:25] Episode Summary – Mel Blackmore is joined by Jessica Matthys, Lead Product Manager at Pulsora, to explore how you can take data complexity from spreadsheets to supply chains, diving into data fragmentation, optimisation and how this can all be balanced for practicality. [01:40] Who is Jessica Matthys: Is the Lead Product Manager for carbon solutions at Pulsora. She's been with Pulsora for a year and a half, but has worked within the ESG / carbon / sustainability space for over 8 years in total. Something that people might not know about Jessica is that her passion for sustainability started much earlier than her working career, starting in high school where she opted to live on a farm for one semester. That unique experience of working closely with nature and animals set her on the path that she still walks today. [02:30] Who are Pulsora? Pulsora is an end to end sustainability management AI powered platform. They can manage anything from data collection and carbon accounting all the way towards ESG reporting and audit support. The focus of their platform is auditability and transparency . [04:40] What does data complexity mean in the context of carbon accounting? Jessica breaks this down into three main elements: Disparate nature of data – When compiling data for greenhouse gas accounting, you have to take a lot into consideration including your own production and consumption in addition to all the upstream and downstream relationships across your value chain. The data for all of this will be scattered and will need to be brought together in order to get a full comprehensive view of your emissions data. Missing primary data – Some data may be very difficult to obtain, say from a supplier in a remote region, so in those cases you may need to make estimations to fill those gaps. However, you need to establish a proven and trusted methodology that can be repeated for such instances. Auditability and transparency – Your data needs to be robust enough to hold up to scrutiny in an audit. New and upcoming regulatory requirements will have stricter rules around how you collect and report your emissions. We can see this in regulations such as SB 253 and 261 within CSRD that will affect businesses in California. There's a new focus on mandatory reporting as opposed to voluntary, so you will need to ensure your data is in a good place to be audited when this starts to effect other organisations globally. [07:30] What are the requirements for CSRD in California? There are two main climate bills coming into effect in California in 2026, these are SB-253 and SB-261, which are supported by CARB (California Air Resources Board). These two regulations affect businesses who are either doing business in, have employees located in, or selling products over a certain revenue threshold in California. Affected businesses will be required to report on their scope 1, 2 and 3 emissions. There isn't anything new in these regulations that we haven't already seen in other European focused requirements, aside from the mandatory element. The first deadline for this reporting is expected to be due by June 2026, and this first year they will only be expecting reports for your scope 1 and 2 data. SB-261 has a slightly different focus, with it requiring climate risk reporting. This is similar to existing frameworks like ISSB or TCFD. This report can be published publicly and you just need to submit a link to that report to the appropriate bodies in California. The deadline for this one is fast approaching, with it being set at 1st January 2026. [11:10] What are the biggest pain points relating to data collection?: Jessica shares an example of a company that came to Pulsora with a spreadsheet that they dubbed 'the monster spreadsheet' that contained 100+ tabs with hundreds of people adding to it. It got to the point where it was always crashing and simply became a burden to use. It's a fairly common story, though maybe not to this extreme, that companies find they quickly outgrow spreadsheets as a form of manual data collection. There is also the question of the quality of data provided, how can they trust the insights gained from the data provided from so many different sources? At Pulsora, they've made use of AI within their platform that can help bring all that data together and analyse it to identify any anomalies and duplicated data. They've also focused on creating collaborative workflows, so all communications regarding collection of emissions data can be kept under one roof, meaning you have a fully traceable and auditable trail for all data collected. [15:10] How can you prevent data fragmentation across your business? Pulsora have made use of AI to prevent data fragmentation, they have achieved this with agentic AI, which is AI that can coordinate between different paths and can make decisions without a human in the loop. A use case for this might be where you have a company with thousands of suppliers, but would only be able to get emissions data from the handful of long-term suppliers that are happy to work with them. AI can assist with the remaining suppliers by looking for any published information those suppliers have, and take that emissions and financial data to create an intensity factor for the supplier. This can then make an informed estimate for how many emissions equate from so much spend with that supplier. The AI will of course keep a trail for all it's sourced data so a human can review this and ensure the information is correct if needed. [18:45] What does 'Comprehensive data' mean in the context of sustainability? When gathering emissions data, a business has to consider what part of its operations creates the most emissions. This will differ depending on the sector and nature of your business. Whether you're a B2B business or a manufacturer, you need to confirm where your largest emissions source. It's imperative that your emissions inventory is reflective of your business and its impact.  There will also be gaps in the data you want / need to collect. You still need to ensure that data in any reporting provided is reflective of your operations, you can't just leave that data out, especially as there are now tools to help fill those gaps. AI for example can identify representative data to help bridge those gaps to provide a comprehensive inventory. [22:35] How can Pulsora help a business take their carbon data from spreadsheets to integrated data systems?: Jessica uses a company, Franklin Templeton, to explain the process. In this case, the company is a global asset manager and they used Workday for a lot of their HR, procurement and financial data. When it came to collating emissions data, they didn't realise that 95% of the information needed was already stored in Workday. For other companies that are quire energy intensive, there's a high chance that you already have a comprehensive system with most of the data required. In Franklin Templeton's case, they helped them to transfer this over into the Pulsora system with an existing out-of-the-box migration tool for Workday. For the HR data Pulsora were able to assist with ESG reporting. The Pulsora system was able to apply emissions factors to the transferred data automatically, which helped to create a comprehensive view of their scope 1, 2 and 3 emissions. Jessica give another example for a glass manufacturing company called Seagen who are based in Turkey. While they didn't have the monster spreadsheet situation, they had a fairly good system in place but it wasn't quite reaching the mark in terms of being able to report against multiple different carbon frameworks. Pulsora's system help to quantify their data, quite a task in of itself due to how high their emissions were, and it also helped to apply all this gathered data to those carbon frameworks. They also utilised Pulsora to help gather various metrics from 7 business units across 100 sites, that aided in audit preparation and insurance. [29:00] How can you make you carbon data more auditable and traceable?:  If you're just starting out on your emissions journey, we highly recommend looking to the GHG protocol for guidance on the scope 1,2 and 3 definitions and what's required of each for reporting. The first step you should take is to determine what scopes and categories are relevant to your business according to the GHG protocol. There are a few different approaches including a percentage based approach or ones that include more detailed data analysis. The second step is emission factors, which is essentially a process of taking your business activities and translating that into emissions. You need to establish a consistent approach to documenting these emission factors, and those emissions factors will be determined by your region. UK for example use DEFRA factors, the US have EPA and Europe uses AIB. There are global data sets available as well, such as IEA. The main key is establishing your methodology early on, and be consistent in your approach while documenting everything in line with that agreed methodology. For a more structured approach to carbon emissions reporting, that includes auditability and traceability at it's core are ISO Standards such as ISO 14064 and ISO 14068. [32:45] How can new carbon focused technology, such as AI tools, help with seeking investment? Jessica shares a sneak peak into a new feature that Pulsora have recently released to help with seeking investment, which is invoice reading. This feature allows users to upload invoices to the Pulsora system, and it will extract the required data without the need for manual input. This aids in the auditability and traceability within the system as this data is displayed right alongside the evidence it was extracted from. The system can also compare file content to spot and flag up any anomalies, so you can ensure your data is as accurate as possible before going through a formal audit process with a third-party such as Carbonology. That stamp of approval from a successful third-party audit can then be used for raising capital and sharing with stakeholders. [35:55] How can you get information from your supply chain to cover scope 3 emissions?:  Jessica provides some helpful tips for scope 3 emissions, including:- Don't worry about getting primary information from all of your suppliers. You only need enough data to identify your decarbonization plans and strategy to share with stakeholders with a high degree of confidence. You don't have to get it 100% perfect. Prioritise your suppliers – Consider how much you spend with each supplier, how good are your relationships with them? What impact do your suppliers have on your emissions? You should target the ones that are the most impactful. A lack of response doesn't always mean a lack of data -  Some supplier just won't respond to your data requests, but there are ways you can still get some information, such as 10 based emission factors to get a baseline. With publicly available data about specific sectors and regions, you can get pretty close to the info you need. Get creative – There are other ways to gather data, such as using similar more responsive suppliers as a baseline. You could hold an industry group meeting to talk about improving data transparency and data sharing. This process will be beneficial for all involved by driving both costs and emissions down through a collaborative effort. Create a sphere of influence, drive the change you want to see within your supply chain. Create a Supplier Sustainability Strategy – Again, a consistent and planned approach will encourage engagement. Lastly, don't sweat it if you can't always get the data you want. Making a start is more important than getting it perfect. A lot of frameworks are quite forgiving and allow you time to mature your systems to a level where reporting can be repeated on an annual basis. [40:30] What book would Jessica recommend? A Costa Rica travel book. Jessica simply love the country and it's culture, it's also highly immersive in nature and mostly operates on renewable energy. [40:30] What is Jessica's favourite quote? "If you were born with the weakness to fall, you were born with the strength to rise" Ruby Carr – extract from her poetry book 'Milk and Honey' If you'd like to learn more about Pulsora, check out their website. We'd love to hear your views and comments about the ISO Show, here's how: ●     Share the ISO Show on Twitter or Linkedin ●     Leave an honest review on iTunes or Soundcloud. Your ratings and reviews really help and we read each one. Subscribe to keep up-to-date with our latest episodes: Stitcher | Spotify | YouTube |iTunes | Soundcloud | Mailing List

Send me a messageWhat if 70–95% of your emissions sit on farms you've never even seen?And what happens to your supply chain when those farms face depleted soils, rising costs, and climate shocks all at once?In this episode, I'm joined by Rhyannon Galea and Kristjan Luha from eAgronom, a team helping thousands of farmers across Europe shift to regenerative practices and generate the credible primary data food companies now need for Scope 3 reporting. We dig into why agriculture remains the most opaque, and most consequential, part of modern supply chains, and why resilience increasingly begins in the soil rather than the warehouse.You'll hear how complex value chains, missing data, and inconsistent incentives have kept Scope 3 action stuck on PowerPoint for years, and how that's finally starting to change. We uncover why regenerative agriculture can strengthen yields and resilience, yet still takes five careful seasons to transition. And you might be surprised to learn how tractors, satellites, and field-level sensors are quietly rewriting how companies measure emissions, reward farmers, and prepare for CSRD and SBTi FLAG.If you're wrestling with Scope 3, agricultural emissions, or supply chain resilience, this one will give you a clearer path through the noise.

In this episode of Inside SAP S/4HANA Cloud, we explore how sustainability becomes a strategic advantage when powered by intelligent ERP. Host Claudia Rosbach is joined by Maximilian Bauer from BASF Coatings and Nico Wottke from SAP to discuss how SAP Sustainability Footprint Management helps organizations calculate, manage, and reduce their environmental impact. Learn how BASF Coatings leverages real ERP data and AI-driven automation to handle millions of product variations, drive transparency, and make sustainability measurable. Discover SAP's integrated approach to carbon and multi-impact footprint management, regulatory compliance (CSRD), and how sustainability insights are embedded into core business processes.

Heijmans wil natuurpositief bouwen: bij elk project meer natuur achterlaten dan er was. Dat vraagt om nieuwe manieren van denken én meten. In het gesprek met Daan Reith komt aan bod hoe biodiversiteit een materieel thema werd binnen de CSRD-rapportage, waarom de natuurstrategie naast de klimaatstrategie hoort, en welke concrete doelen Heijmans heeft gesteld om netto natuur toe te voegen. Daan legt uit dat accountants een cruciale rol spelen in deze ontwikkeling: zij moeten leren begrijpen en toetsen wat bedrijven zeggen over hun impact en afhankelijkheid van natuur. We praten over de misvattingen rond biodiversiteit, de financiële risico's van natuurverlies en de kansen die ontstaan als bedrijven ecosysteemdiensten gaan waarderen. Het gesprek eindigt met een oproep aan organisaties, groot en klein, om eerlijk te erkennen dat ze van natuur afhankelijk zijn, en om vandaag al de eerste stap te zetten richting natuurpositief ondernemen.

De Corporate Sustainability Reporting Directive (CSRD) zou hét nieuwe fundament worden onder duurzaamheidsrapportage in Europa. Maar de praktijk blijkt weerbarstig. De Europese Commissie kwam met eenstop-the-clockbesluit, vereenvoudigde de standaarden en stelde verplichtingen uit. Wat betekent dat voor bedrijven, voor accountants en voor de maatschappij?In deze aflevering vanVitamine Aspreken we metErik Boonen (PwC). Hij volgt de Europese en Nederlandse wetgeving op de voet en deelt zijn inzichten over:Hetstop-the-clockmoment en de gevolgen voor grote bedrijven en hun accountantsDe quick fix voor Wave 1-bedrijven en het uitstel van verplichtingen voor anderenDe spanning tussen regels en intrinsieke motivatie in duurzaamheidsverslaggevingDe rol van accountants in het creëren van vertrouwen en transparantieHoe de standaarden zich verder ontwikkelen en waar we over een paar jaar staan 

In this episode, Jay speaks with Sebastian Leape, CEO of Natcap, about how nature intelligence is transforming corporate sustainability and climate finance. Sebastian explains how Natcap helps companies turn nature data - from deforestation and water use to ecosystem dependencies - into business strategy that drives resilience and growth.They discuss why nature risk is financial risk, the rising influence of TNFD and CSRD, and why biodiversity offsets aren't the silver bullet many hope for.Give it a listen to learn why nature belongs on the balance sheet and how businesses can prepare for a nature-positive future.Resources:Natcap Website: https://natcapresearch.com/--About:⁠Untangling Climate Finance⁠ explores the dynamic field of climate change finance through conversations with industry experts about topics including climate solutions, global carbon markets, carbon projects, novel technologies such as AI and distributed ledger, and much more.If you have any questions, comments, a future guest recommendation, or are interested in joining Jay for an episode, please shoot him a message at: ⁠jtipton@gordianknotstrategies.com⁠Credits:The podcast is produced by ⁠⁠Gordian Knot Strategies⁠⁠.It is written, narrated, and edited by ⁠⁠Jay Tipton⁠⁠.Music is by ⁠⁠Diamond_Tunes⁠. 

One of the biggest challenges for those looking to achieve Net Zero is tackling scope 3 emissions, which are indirect emissions that typically reside in your supply chain. These can account for up to 70% of your total emissions and can be quite the undertaking to gather the necessary data to be able to complete your calculations needed for carbon verification. In the final episode of the Platform to Proof mini-series, we invite Jay Ruckelshaus, Co-Founder and Head of Policy and Partnerships at Gravity, back onto the podcast to explain how to tackle scope 3 emissions, how it works in practice and how carbon accounting software can streamline the process.   You'll learn ·      What are scope 3 emissions? ·      What are the drivers for those tackling scope 3 emissions? ·      Where to start with scope 3 emissions ·      How does supply chain engagement work in practice? ·      What are the benefits for suppliers involved? ·      How can carbon accounting software help with scope 3 emissions?   Resources ·      Gravity ·      Carbonology   In this episode, we talk about: [02:05] Episode Summary – We introduce Jay Ruckelshaus, Co-Founder and Head of Policy and Partnerships at Gravity, who will accompany Mel on a 3-part mini-series diving into carbon accounting software and the value it can bring. In this final part, Mel and Jay dive into scope 3 emissions, the challenges associated with gathering them and how carbon accounting software can help streamline this process. [02:30] Catch-up on the first part – If you missed the first two parts of the series, catch-up with them here: ·      Part 1: From Platform To Proof – What Is The Business Driver For Carbon Accounting And Reporting? ·      Part 2: From Platform To Proof – How Carbon Accounting Software and Verification Combine for Carbon Compliance [03:50] What are scope 3 emissions?: The term ‘scope 3' comes from a document and initiative called the GHG Protocol, which sets out the core methodology by which companies should measure account for their greenhouse gas emissions. It details 3 different scopes, scope 1 is your direct emissions (i.e. fuel for vehicle use ect), Scope 2 is grid emissions associated with purchased electricity or other forms of energy (i.e. energy for offices). Scope 3 is a very broad term and addresses the emissions created by your value / supply chain. This could include things like transportation of resources you require from a third-party.   These emissions can count to upwards of 70% of a companies total emissions, depending on the nature of the business that can even go as high as 90%! [06:50] What are the drivers for those tackling scope 3 emissions? Jay summaries 3 of the main drivers: Biggest emission source: For those looking to truly hit Net Zero, they can't simply ignore their largest emission source. It poses the biggest risk to the company, so it's in their best interest to reduce them where possible. Of course, this isn't easy as it may involve swapping suppliers or working with existing ones to make their practices more sustainable. It's not as straight forward as addressing your scope 1 and 2 emissions. Regulation requirement: Scope 3 is increasingly being included within mandatory regulations, whereas in previous years, it may have been a voluntary part of those requirements. For example, the new regulations coming into effect for California in 2026 will see around 10,000 companies needing to report on their scope 3 emissions. In the EU, regulations such as CSRD also require reporting on these emissions. Though these haven't been made mandatory as of yet, we can see that changing in future. Stakeholder requirement changes: Customers and other stakeholders are asking for more evidence of meaningful sustainability action. Supply chain initiatives now are gearing more towards sustainable procurement, which coincides with the rise of CSR related activities. This drive to evaluate your supply chain is being pushed from all directions. [09:55] Where to start with scope 3 emissions: Likely stating the obvious, but ensure you have addressed your scope 1 and 2 emissions first. When looking to your scope 3 emissions, you'll first need to determine which of the 15 emission categories is going to be important for your business to get a handle on. The nature of your business will determine which of the categories are a priority, so if you're a digital service based business, then the raw materials category likely won't be very appliable to you so you'd only need to provide a very high-level summary of any related emissions. For those categories that are a priority, you should identify how in-depth you would need to get with the data analytics, and create a strategy for each of those categories. If you're struggling to start, there are some industry average statistics out there to help you with those initial calculations. It's key to set up a defined measurement cycle, that will need the ability to get more granular as you progress. This is so you can actively track your reduction efforts. Of course, the level of this will be determined by the resource you and your suppliers have to help facilitate the process. It's definitely worth investing in your supplier relationships to make this process run smoothly year on year. Some business that have say 100+ suppliers will often send out a survey to obtain this data, but the quality of the information returned (if any) can be lacking. So, a more direct approach will likely reap the results you're after. Mel highlights an instance where an organisation had an engagement programme, where they selected 100 of their suppliers and provided training and guidance on understanding and reporting on their emissions. The suppliers could then see how beneficial the process was not just for that organisations, but for their own company as well. It's more than just gathering data, it's about effecting your sphere of influence for meaningful change. [14:15] How does supply chain engagement work in practice? As mentioned, one of the ways many organisations have opted to gather data have been through supplier surveys, however, you need to supplement this with other supplier initiatives to get the best results. Gravity took a more empathetic approach, by looking at this process from the suppliers perspective. They highlighted that this should just be an extractive exercise, the supplier should also be getting something out of this. One such way to do so would be to give them training and / or tools in order to measure their emissions so they can give you the data you need, and also have that data to share with their other customers. You can work with them to identify potential emission reductions and energy saving schemes that could save them money down the line. There are also a number of AI tools that can comb the web and look for any public carbon disclosures or ESG reports that suppliers may have already made. So this saves on the initial outreach and results in less burden for both parties. [17:10] What are the benefits for suppliers involved? By adding further requirements to your supplier relationship, it offers the opportunity to evaluate and develop your supplier engagement strategy. The suppliers can benefit both from your experience with carbon reporting, in addition to gaining access to the same tools you use to manage this. By helping them get a jump start on their carbon disclosures, they can benefits from being ahead of the curve if certain regulations haven't effected them yet. We're seeing these sustainability regulations trickle down to new sectors and smaller companies, so them having the data ready puts them at a great advantage. They can also potentially optimise their own processes and save money from the experience by using their data to identify where further reductions can be made. Those supplier reductions then benefit your organisation as your scope 3 emissions improve, it's a win win situation.  [20:35] How can carbon accounting software help with scope 3 emissions? Using Gravity as an example, they've built a lot of tools that can take raw inventory and gather a lot of data concerning purchasing, logistics ect. This is all collated into one area where it can be analysed and used for calculations. They also have an AI agent that can comb the web for specific information that your suppliers may have publicly disclosed. An AI agent can also reach out directly to suppliers for further information which will be collated within your centralised system, checked for accuracy and put into a format that's ready for reporting. This is all done with a full audit trail for transparency. If you'd like to learn more about Gravity and how their energy and carbon accounting software can help you, check out their website. If you'd like to ask Jay any questions directly, feel free to send him an email. If you'd like any assistance with Carbon Verification, get in touch with the Carbonology team, they'd be happy to help! We'd love to hear your views and comments about the ISO Show, here's how: ●     Share the ISO Show on Twitter or Linkedin ●     Leave an honest review on iTunes or Soundcloud. Your ratings and reviews really help and we read each one. Subscribe to keep up-to-date with our latest episodes: Stitcher | Spotify | YouTube |iTunes | Soundcloud | Mailing List

One of the biggest hurdles for businesses when embarking on their journey to net zero is the calculation required for carbon verification. Depending on the nature and size of a business, it can be quite the undertaking! Those looking to tackle this challenge have various options available to them, including the use of dedicated carbon accounting software, which we'll explore in our latest mini-series: From Platform to Proof. In the first episode of this series, we introduce Jay Ruckelshaus, Co-Founder and Head of Policy and Partnerships at Gravity, to explore the key drivers behind carbon accounting and reporting and how you can maximise value from going through the process. You'll learn ·      Who is Jay Ruckelshaus? ·      Who are Gravity? ·      Why do businesses measure their carbon footprint? ·      Why is the language of business value becoming more important for sustainability professionals? ·      What are the key drivers for carbon accounting? ·      How has GHG emissions reporting helped to drive business value? ·      What should businesses be thinking about to maximise business value? ·      How can businesses keep up with ever changing sustainability legislation? ·      The importance of data quality ·      How can carbon accounting software help?     Resources ·      Gravity ·      Carbonology   In this episode, we talk about: [02:05] Episode Summary – We introduce Jay Ruckelshaus, Co-Founder and Head of Policy and Partnerships at Gravity, who will accompany Mel on a 3-part mini-series diving into carbon accounting software and the value it can bring. In this first episode, they explore the key drivers behind carbon accounting and reporting, and how businesses can maximise the value from the process. [03:10] Who is Jay Ruckelshaus? Jay's involvement in sustainability was almost an inevitability, coming from a family of environmental lawyers. Energy, climate and sustainability were topics that often came up at the dinner table, and so it remained a subject near and dear to his heart. Initially, Jay thought he would remain in the academic world, studying polarisation and exploring how energy intensive industries think about sustainability. He found his enthusiasm spiked when working directly with companies and individuals on these topics. As a result, he broke out of the academic world to join forces with a few technology leaders to develop a solution to help businesses measure and reduce their emissions. [04:45] Who are Gravity?: Jay founded Gravity 4 years ago (2021). It provides a carbon and energy management platform, which assists businesses with compliance to the alphabet soup of sustainability legislation currently in effect, such as CSRD and TCFD. This platform also uses the data collected to help businesses find and invest in projects to help reduce their emissions, which ultimately saves on energy, costs and utilities. Their aim was to make it easier for businesses to report their emissions, by streamlining the collection process, and using the data to pre-qualify potential vendors that would fit the businesses needs when it comes to the reduction phase. Jay initially started with emissions heavy industries such as construction, manufacturing logistics, utilities, metals, mining, energy ect. These are industries where data collection can be very challenging, so it provided a very solid base for their software so that it could tackle these challenges first and provide a way for them to work with various e-commerce, software companies and financial institutions, all within one system. [09:05] Why do businesses measure their carbon footprint? Historically, back in the 70's, 80's and 90's, sustainability was often wrapped up in the wider corporate social responsibility movement. We've seen a lot of change in the last decade, where we used to have strictly voluntary schemes such as CSR, that are now transitioning into a requirement. Whether that be by stakeholders or legislation. We've also seen a greater interest in ESG metrics, which require solid figures to back up your claims. This trend follows from the introduction of mandatory legislation from the European Union's CSRD, which is trickling into California law as around 10,000 companies of a certain size that operate in California must now disclose their carbon emissions. [11:40] Why is the language of business value becoming more important for sustainability professionals? It wasn't too long ago that sustainability professionals were lumped in with groups that managed general social responsibility. We're seeing more dedicated and senior roles in relation to sustainability, such as ‘Chief Sustainability Officer'. These roles now integrate with most every branch of an organisation, from the financial reporting to the general strategy for the business. It becomes a central part of the business. Its role can reap many benefits for businesses that embed it effectively, including cost cutting, energy reduction, creation or use of innovative products, opening doors to new markets and investment opportunities. [14:15] What are the key business drivers for carbon accounting? There are many benefits for carbon accounting, such as: - Saving energy: Energy prices are volatile, and often on the rise. Carbon accounting allows you to have a full view on what you're consuming and where you can reduce or look to more efficient options. Building in sustainability from the top down: With increasing scrutiny from stakeholder and consumers regarding sustainability, it's in leaderships interest to ensure that sustainability is embedded in your business strategy. This alignment sets you up well for the future, In addition to creating an avenue to reap other benefits from meaningful sustainability action. New opportunities: Embarking on your sustainability journey will open many new doors. Whether this be for innovative new technology, new partners and suppliers that better align with your values, or access to new investment opportunities. [18:05] How has GHG emissions reporting helped to drive business value? Businesses that get their emissions verified against ISO 14064 can benefit from improved insurance rates and access to green finance. It's also a necessary step towards energy and cost savings. You can't reduce what you can't measure. Doing this correctly will require time and resources, thankfully we're at a time where there are a lot of tools to help businesses with data collection for reporting purposes. The key is to understand where you currently stand, and where you can make improvements. From there you can look at vendors to assist and what financing is available to help facilitate the required changes.   Jay states an example of where Gravity managed to save a US based aluminum foundry over $400,000 in energy costs from their initial assessment. This was achieved through identifying energy hotspots and finding vendors and initiatives to help reduce the energy use and costs. [21:15] What should businesses be thinking about to maximise business value?: The biggest challenge for carbon accounting is typically gathering the data. There are a lot of things to consider, facility energy usage, travel, home workers ect. To make this easier, you should ideally have a centralised location to report and track your emissions data. You also need to ensure that this is as accurate as possible. In order to make sure this doesn't turn into an annual tick-box exercise, you need to embed proactive processes for monitoring and measuring this data. This way, when you have anomalies in energy usage, you can identify these quickly and put plans in place to address it. [24:25] How can businesses keep up with ever changing sustainability legislation? In recent years, the goal posts for specific sustainability regulation and legislation has changed a lot. This is in part due to convergence that is happening between the frameworks, countries and Governments adopting the best bits out of other requirements to make theirs more robust. So, while a lot of the information they're asking for is largely the same, it can still be very confusing to navigate. Jay advises that businesses focus on getting a core system for reporting, monitoring and measuring energy usage and carbon emissions in place. Depending on the requirements that you need to adhere to, you can slice and dice that data up however it's needed, but setting up a unified approach that's embedded throughout your business to get the data needed is they key. [28:40] The Importance of data quality: Your first attempt at this process will likely be rough and ready. Gathering the basics of what's available such as utility bills and general energy usage. Presenting this estimation can make for a great business case to put in place measures to get more granular data. The more granular the data, the more insightful it can be, offering you more opportunities to save money and implement reduction initiatives. This data will reveal trends, form benchmarks and present opportunities for meaningful action that benefits both the business and the environment, all while satisfying your legal and regulatory requirements. [30:50] How can carbon accounting software help?: Data collection is hard, getting the data where you need it to be can be nightmare, especially when multiple departments are involved. Having a centralised location makes this task a lot easier. Calculating this data into something usable is also tricky, and would likely require a skillset that you won't have readily available. This may also involve knowledge of conversion factors if you have multiple international locations. Having a system that can manage all of this, while using methodologies that are in alignment with best practice standards is crucial. Lastly, technology such as carbon accounting software, can really help with creating a proactive approach to the measurement and reporting process. It can reveal anomalies and trends to be acted on, as it can help source vendors and projects to help with emission reductions. If you'd like to learn more about Gravity and how their energy and carbon accounting software can help you, check out their website. If you'd like any assistance with Carbon Verification, get in touch with the Carbonology team, they'd be happy to help! We'd love to hear your views and comments about the ISO Show, here's how: ●     Share the ISO Show on Twitter or Linkedin ●     Leave an honest review on iTunes or Soundcloud. Your ratings and reviews really help and we read each one. Subscribe to keep up-to-date with our latest episodes: Stitcher | Spotify | YouTube |iTunes | Soundcloud | Mailing List

"Controller sollen doch nur Zahlen liefern" - ein Mythos, der sich hartnäckig hält. Dabei gehören ethische Überlegungen schon immer zum Controlling-Alltag: Wie transparent berichte ich? Welche Kennzahlen wähle ich aus? Wie gestalte ich Anreizsysteme? Die neue Ausgabe 4/2025 der Fachzeitschrift Controlling zeigt, warum diese Fragen heute noch brisanter sind. Von der CSRD, die Controller zu Ethik-Übersetzern macht, über soziale Normen, die ehrlichere Budgets fördern können, bis hin zu Corporate Psychopaths, die klassische Performance-Systeme ausnutzen. Die Kernfrage bleibt: Wie schaffen wir den Spagat zwischen Effizienz und Moral? Darüber spreche ich im Performance Manager Podcast mit Prof. Dr. Martin Hiebl von der JKU Linz, einem der Herausgeber der Zeitschrift Controlling.

Regulatory pressure related to ESG (Environmental, Social, and Governance) is growing. While federal ESG rules in the U.S. remain fragmented, states like California are pushing forward with tough climate disclosure laws. Meanwhile, the EU is advancing sweeping directives like CSRD and CS3D, imposing new reporting and due diligence requirements across global supply chains. In this 10-minute podcast, Deb Boehling, a senior lawyer at LB3, and Tony Mangino discuss how procurement teams can reduce ESG compliance risks by building key obligations into vendor contracts, such as adherence to laws, third-party audits, and remediation for non-compliance.  The stakes are high—sustainability is no longer optional—it's a legal, financial, and reputational imperative. If you would like to learn more about our experience in this space, please visit our Network Services Transactions and Strategic Sourcing webpages. Follow us on LinkedIn: TC2 & LB3

Send me a messageIn this episode of the Sustainable Supply Chain podcast, I sat down with Ollie Carpenter, Director of Environmental Risk Analytics at Risilience, to unpack how global businesses are moving from climate ambition to action, through risk-informed decision making.Ollie and his team work with companies like Nestlé, Burberry, and Maersk, helping them build digital twins of their operations and supply chains to stress-test climate and nature-related risks. What I found particularly insightful is how this risk-based lens shifts the sustainability conversation from “nice-to-have” to essential business planning.We covered:The difference between physical and transition risk, and why both matter for supply chain resilienceHow regulation like CSRD and TNFD is raising the bar on climate disclosureThe evolving role of procurement in decarbonisation, supplier engagement, and scope 3 measurementWhy near-term transition plans (to 2030) are more actionable than distant net-zero targetsThe hidden vulnerabilities in agricultural supply chains most companies still overlookAnd how employee pressure is becoming a key driver of sustainability inside firmsIf you're trying to embed sustainability into operational planning, link it to financial outcomes, or simply stay ahead of climate-related disruptions, this one's really worth a listen.

Send me a messageMost people don't think about carbon emissions when they think about the internet—let alone digital advertising. But here's the kicker: the ad tech ecosystem is responsible for roughly the same emissions as the global aviation sector. Yes, really.In this episode of the Climate Confident podcast, I spoke with Frank Maguire, SVP of Product Marketing & Sustainability at Equativ (formerly Sharethrough), about the often-overlooked climate impact of digital ads. We broke down how every impression, bid, and page refresh contributes to a complex, energy-intensive infrastructure—and what's actually being done to clean it up.Frank shared how programmatic advertising works, why the auction-based model generates such high emissions, and what's being done to make ad delivery more efficient. We explored GreenPMPs (Private Marketplaces) that strip out high-emission inventory while improving performance, the role of AI in optimising and complicating emissions, and why industry collaboration is key.We also discussed how regulation like the EU's CSRD is pushing companies to measure and act on their digital carbon footprint—and why that matters for brands, platforms, and consumers alike.If you've ever wondered how something as invisible as online ads can have a tangible climate impact—or how business can respond—this episode unpacks it all.Listen now to learn how the ad tech world is confronting its emissions problem, and what it means for sustainability in digital infrastructure. Digital Disruption with Geoff Nielson Discover how technology is reshaping our lives and livelihoods.Listen on: Apple Podcasts Spotify Digital Disruption with Geoff Nielson Discover how technology is reshaping our lives and livelihoods.Listen on: Apple Podcasts SpotifySupport the showPodcast supportersI'd like to sincerely thank this podcast's amazing supporters: Jerry Sweeney Andreas Werner Stephen Carroll Roger Arnold And remember you too can Support the Podcast - it is really easy and hugely important as it will enable me to continue to create more excellent Climate Confident episodes like this one.ContactIf you have any comments/suggestions or questions for the podcast - get in touch via direct message on Twitter/LinkedIn. If you liked this show, please don't forget to rate and/or review it. It makes a big difference to help new people discover the show. CreditsMusic credits - Intro by Joseph McDade, and Outro music for this podcast was composed, played, and produced by my daughter Luna Juniper

To enter into all of our giveaways (including this episode's!), get access to exclusive episodes, and to hear episodes early, subscribe to our HeroHero!Wow! We're doing policy analysis? Sol's putting his degree to use? Michael's talking about some of the craziest reproductions of vintage clothing? What the heck? A podcast with heavy, heavy research? What's going on?Tune in to hear the duo talk about ESPR, tariff laws, fast fashion, medium-enterprise end-of-life adjustments, fabric responsibility, 1940's denim, inadvertent eugenics in the rattlesnake population, some fun fashion insider information about Martine Rose, JW Anderson's insane commitments, digital product passports, suiting and worsted wool production, and so much more!Lots of love!SolSol Thompson and Michael Smith explore the world and subcultures of fashion, interviewing creators, personalities, and industry insiders to highlight the new vanguard of the fashion world. Subscribe for weekly uploads of the podcast, and don't forgot to follow us on our social channels for additional content, and join our discord to access what we've dubbed “the happiest place in fashion”.Message us with Business Inquiries at pairofkingspod@gmail.comSubscribe to get early access to podcasts and videos, and participate in exclusive giveaways for $4 a month Links: Instagram TikTok Twitter/X Sol's Substack (One Size Fits All) Sol's Instagram Michael's Instagram Michael's TikTok

Anna-Karin Dahlberg, chief sustainability officer at Lindex talks with Ian Welsh about how the Swedish fashion retailer is adapting to CSRD and double materiality reporting. She explains the shift from standalone sustainability reports to integrated financial disclosures, the role of cross-departmental collaboration, and how data collection – especially on social and environmental impact – is evolving across the value chain.

This week: Simon Haldrup, co-founder and CEO of agri-tech company Agreena talks with Ian Welsh about how scaling regenerative agriculture hinges on farmer incentives, customised practices and financial support. They discuss how to move beyond pilot programmes into large-scale adoption and how to make sense of data. Plus: at the scope 3 innovation forum this week, Ian talked with Kim Schoppink from the Science Based Targets initiative about the core challenges and emerging solutions around scope 3 emissions data. And: EU nations push to ease EUDR rules, while EU companies resist to dilute CSRD; deposit schemes slash litter as Pepsi pull reuse target; and, beanless blends brew up a buzz, in the news digest by Ellen Atiyah. Host: Diana Kim

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. In this episode, we provide an update on the European Commission's Omnibus package and what it means for sustainability reporting under the ESRS framework. From the formal delay in wave 2 and wave 3 reporting requirements to expected simplifications of ESRS standards, we explore the latest legislative and technical developments and what companies should anticipate next. Drawing on insights from the recent EFRAG meeting and our response to their request for comment, we also highlight how stakeholder feedback is shaping the evolving landscape. In this episode, we discuss: 1:19 – Overview of the EU's omnibus package and its impacts to ESRS 3:00 – Legislative status of the “stop the clock” proposal and next steps for the content proposal 15:22 – EFRAG's “actionable levers for substantial simplification” 18:38 – PwC's response to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision 31:39 – Status of proposed amendments to the EU taxonomy and advice for companies during this time of changeResources mentioned in today's episode: Sustainability now: Insights from the first CSRD reports  In search of sustainable value: The CSRD journey begins PwC responds to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision Looking for the latest developments in sustainability reporting? Refer to our publication on the EU Omnibus proposals along with our prior podcast episode, Sustainability now: Navigating “Omnibus” uncertaintyRead PwC's Sustainability reporting guide Check out our sustainability reporting podcast series Guest: Diana Stoltzfus - Partner,  PwC National Office Host: Heather Horn - PwC National Office Sustainability and Thought LeaderTranscripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.As the first wave of companies report under the EU's Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week's podcast, host Heather Horn welcomes back Nadja Picard, PwC's Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report. In this episode, we discuss: 01:47 – Overview of PwC's analysis of 250+ CSRD reports 04:29 – Key findings: variability in disclosures and early trends 08:49 – Most common material topics and sector-specific patterns 18:35 – Entity-specific disclosures: cybersecurity, AI, and tax 24:44 – Climate reporting practices and assurance observations 33:26 – Practical guidance for companies preparing to report under CSRD For more on PwC's analysis of 250 corporate sustainability statements, see our publication In search of sustainable value: The CSRD journey begins. Looking for more on the investor survey referenced in today's podcast? Check out PwC's 2024 Global Investor Survey and PwC's global investor survey: What's top of mind for 2025? About our guest Nadja Picard is PwC's Global Reporting Leader. In this role, she leads PwC's global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.   About our host Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Join hosts Adam Olsen and Allison Bradshaw as they break down the EU's proposed Omnibus package in this episode of Accounting Matters. They explore the evolving landscape of sustainability reporting, including SEC climate rules, state regulations, and ISSB standards. Discover how these changes impact CSRD obligations, scoping, timing, and assurance requirements. Packed with insights, this episode equips you with the knowledge to navigate the future of sustainability reporting.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.com.We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.In this bonus episode, we break down the EU's Omnibus proposal released on February 26, covering key changes to the Corporate Sustainability Reporting Directive (CSRD), including potential impacts to timing and requirements. Join PwC's Heather Horn and Diana Stoltzfus as they discuss the implications for companies and what's next in the legislative process.In this episode, we discuss:1:46 – Background on the regulatory changes driving the Omnibus proposals5:20 – The process and timeline of the CSRD proposals9:58 – Two CSRD proposals – “stop the clock” and content revision – and potential implications29:30 – The next steps for these proposals31:40 – Proposed changes to EU Taxonomy regulations and member state transposition37:28 – How companies can consider these potential changes before they become finalICYMI: Check out the first three episodes of this miniseries:Sustainability now: Navigating shifts in the reporting landscape Sustainability now: An overview of key reporting frameworksSustainability now: Determining required reportingAbout our guestDiana Stoltzfus is a partner in the National Office who helps to shape PwC's perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.com.We're excited to continue a video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.Understanding which sustainability reporting frameworks apply to your company is a crucial first step in compliance. In this episode, we break down the complexities of determining which reporting frameworks apply to which entities, from the EU's Corporate Sustainability Reporting Directive (CSRD) to the International Sustainability Standards Board's standards. We also explore how companies can navigate reporting requirements across jurisdictions.In this episode, we discuss:2:20 – Where to begin the reporting process4:29 – Determining if an entity falls under the CSRD requirements28:58 – ISSB adoption and global reporting considerations31:17 – Practical advice for companies navigating reporting developmentsICYMI: Check out the first two episodes of this miniseries, Sustainability now: Navigating shifts in the reporting landscape and Sustainability now: An overview of key reporting frameworks. Looking for the latest developments in sustainability reporting? *Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus) Read PwC's Sustainability reporting guideFollow our series and subscribe to our weekly newsletter to stay in the loop.About our guestValerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm's technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.com.In this episode, we continue with an overview of key frameworks, regulatory developments, and resources to leverage on the reporting journey. Host Heather Horn is joined by PwC sustainability reporting specialists and National Office partners, Marcin Olewinski, Diana Stolzfus, and Valerie Wieman to cover the key sustainability reporting frameworks that are expected to have the broadest impact globally as well as interoperability among them. In this episode, we discuss:1:45 – Overview of the key sustainability reporting frameworks expected to have the broadest impact globally5:07 – Corporate Sustainability Reporting Directive, or CSRD, as part of a broader EU regulatory regime*14:18 – International Sustainability Standards Board, or ISSB, standards and inoperability with other frameworks29:10 – GHG Protocol for mandatory and voluntary reporting of greenhouse gas emissions now and in the future 36:13 – Voluntary reporting frameworks including:Task Force on Climate-related Financial Disclosures (TCFD)Global Reporting Initiative (GRI)Climate Disclosure Standards Board (CDSB)Task Force on Nature-related Financial Disclosures (TNFD)44:53 – Practical advice on approaching sustainability reporting requirements in an evolving landscapeAbout our guestsMarcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he's focused extensively within PwC's National Office on greenhouse gas emissions and sustainability reporting and leads PwC's global technical working group focused on GHG.Diana Stoltzfus is a partner in the National Office who helps to shape PwC's perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.Valerie Wieman is a PwC National Office partner with over 30 years of experience. She is one of the firm's technical experts on sustainability reporting and helps lead the creation, development, and publication of our brand-defining thought leadership, with a focus on domestic and international sustainability requirements.About our hostHeather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com