Podcasts about ghg

California's climate disclosure laws are entering a critical phase as key compliance deadlines approach. SB 253 (Climate Corporate Data Accountability Act) requires companies to report greenhouse gas (GHG) emissions in accordance with the Greenhouse Gas Protocol, while SB 261 (Greenhouse gases: climate-related financial risk) mandates disclosure of climate-related financial risks aligned with the Task Force on Climate-related Financial Disclosures (TCFD) or an equivalent framework. Although SB 261 is currently on hold due to litigation, companies should continue preparing. In this episode, we discuss the latest developments from the California Air Resources Board (CARB), 2026 reporting requirements, and how to navigate ongoing regulatory and legal uncertainty. In this episode, we break down the latest developments from the California Air and Resources Board (CARB), what companies need to report in 2026, and how to prepare amid ongoing regulatory and legal uncertainty. In this episode, we discuss:2:50 Deadline for SB 253 (GHG) reporting4:39 Reporting requirements for SB 25313:21 Deadline for SB 261 (climate risk) reporting16:52 Reporting requirements for SB 26120:43 What to expect from CARB in 202624:20 Applicability considerations and key exemptionsFor more on the California sustainability laws, read our In depth, California climate reporting–SB 253 and SB 261 explained. Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guestLogan Redlin is a director in PwC's National Office who is focused on thought leadership strategy and content development related to accounting and financial reporting, sustainability reporting, and standard setting. Prior to this role, Logan spent 15 years in the audit practice, serving both public and private companies with a primary focus on asset management and real estate.About our guest hostDiana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm's perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.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.

Join the global sugarcane community in Delhi to shape the future of sustainable agriculture. Bonsucro Global Week 2026, the flagship event for sustainability in the sugarcane sector, will take place in Delhi, India, from Monday 9th – Friday 13th March 2026. This premier global event convenes sugarcane producers, civil society, brands, and stakeholders from across the supply chain for a unique week of learning, sharing, and connection. The main conference days are Tuesday 10-Wednesday 11th March, with an optional field trip taking place on 12-13th March. Sugarcane Sustainability, Global Week Who is attending? International and national high profile speakers are confirmed, with new announcements each week, representing multiple stakeholder groups in the sugarcane sector: Government representatives Mr Sanjeev Chopra, Secretary, Department of Food and Public Distribution, Government of India Sugarcane producers and millers Deepak Ballani, Director General, Indian Sugar & Bio-Energy Manufacturers Association (ISMA) Roshan Lal Tamak, Executive Director & CEO – Sugar Business, DCM Shriram Avantika Saraogi, Executive Director, Balrampur Chini Mills Rakesh Gangwar, Managing Director, Mawana Sugars Ltd Dr Sankaran Raghu, Head of Quality, EID Parry Sustainability professionals and consultants Ajith Radhakrishnan, Senior Advisor Water Resources Group, World Bank Maj Sapna Nauhria, Industry Director, Microsoft Kiran Wadhwana, Chair Bonsucro Board NGOs and civil society organisations Emanuela Ranieri-Svendsen, Deputy Director – Human Rights, Proforest Prashant Pastore, Asia Head, Solidaridad Asia Aarti Kapoor, CEO, Embode Supply chain managers and buyers Andre Valente, Sustainability Director, Ra?n Irene Arredondo, Responsible Sourcing Manager, Bacardi Julia Clark, Director Sugar Ethics, Tate and Lyle Sugars Why Attend? Network with international leaders and innovators in sustainable sugarcane. Engage in sessions on the latest sustainability trends, regenerative agriculture, and market opportunities. Participate in workshops and debates on certification, climate action, and human rights in the sugarcane industry. Celebrate excellence at the Bonsucro Inspire Awards, recognising outstanding contributions to sustainability. Danielle Morley, CEO of Bonsucro, commented on the significance of bringing the event to India: "India is a dynamic, high-growth sugarcane market that supports the livelihoods of around 50 million farmers and plays a critical role in rural development, food security, biofuels and climate resilience. Bringing this event to India, the world's second largest producer of sugarcane, reflects both the scale of that impact and our commitment to working with partners on the ground to shape a more sustainable future for the sector." Featured Sessions & Highlights Opening Ceremony: Mr Sanjeev Chopra, Secretary Department of Food and Public Distribution, Government of India; Deepak Ballani, Director General ISMA, Kiran Wadhwana, Chair of Bonsucro Board of Directors Keynote: Danielle Morley, CEO, Bonsucro Plenary Panel Discussions: Market dynamics and sustainability in sugarcane Tech-driven transformation in the sugarcane sector Innovations in sustainable fuels and bioproducts Supporting smallholder farmers on their sustainability journey Breakout sessions on measuring GHG emissions, living income and living wage, regenerative agriculture, collective action projects. About Bonsucro Bonsucro is the global platform for sustainable sugarcane, driving positive change through standards, certification, and collective action. Bonsucro's work covers over 2.4 million hectares of certified sugarcane land, impacting more than 285,000 workers worldwide. Find out more about our impact in the latest Bonsucro 2024-2025 Outcome Report: Celebrating our collective impact See more breaking stories here.

The Middle East and North Africa (MENA) region sits at the heart of the world's energy system, home to many of the top oil and gas producers. Yet it also one of the most climate-vulnerable regions, with huge renewable energy potential.In this episode, James and Daisy discuss the region's climate challenges. How is MENA impacted by climate change? Is the region serious about the energy transition? What were the key takeaways from Abu Dhabi Sustainability Week? SOME RECOMMENDATIONS: Masdar – A fast-growing renewable energy company owned by three UAE energy companies (ADNOC, Mubadala Investment Company, and TAQA) with projects in 40+ countries across six continents with a combined capacity of more than 65GW. COP28 President Dr Sultan Al Jaber chairs Masdar while also leading ADNOC. Masdar is building the world's largest solar-plus battery project, that will run 24 hours a day, displacing 5.7 million tons of CO2 annually – equivalent to planting 100 million trees and covering 90 square kilometres, roughly the size of Copenhagen.Zayed Sustainability Prize – The UAE's global award that recognises SMEs, nonprofits, and schools with impactful sustainable solutions. This year's Energy winner was Switzerland's BASE Foundation with its cooling-as-a-service solution. Ignite Energy Access, a UAE-based climate-tech company scaling sustainable infrastructure solutions across Africa won the Energy Innovation category at COP28.OTHER ADVOCATES AND RESOURCES:Abu Dhabi Sustainability Week (ADSW) – One of the world's largest sustainability gatherings, hosted by Masdar. Our World in Data – A graph of oil production by region shows that roughly one third comes from the Middle East. Ember (2025)– In 2023, 7% of the Middle East's electricity was generated from clean sources, below the global average of 39%. Saudi Arabia aims for 50% renewable electricity by 2030.IEA (2025) – In 2024, MENA supplied over 30% of the world's oil and nearly 20% of its natural gas. Between 2000 and 2024, electricity demand tripled – making the MENA region the third-largest contributor to global electricity demand growth after China and India. Average temperatures in MENA are rising at more than twice the global rate, and summer temperatures regularly exceed 40 °C.Financial Times (2025) – How plans for the utopian city of Neom have unravelled.  BloombergNEF (2025) – Michael Liebreich makes the case for a pragmatic climate reset.Cleaning Up (2025) – Liebreich in conversation with Lord Browne, former CEO of BP.Breakneck by Dan Wang (2025) – Shows how the cost of one US nuclear plant equals roughly 11 in China. Cleaning Up (2025) – A visual showing how much energy Egypt can buy for $1m, comparing oil, LNG, solar, wind, and nuclear.SOME FACTS:Investopedia: The MENA region includes Algeria, Bahrain, Djibouti, Egypt, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Libya, Malta, Morocco, Oman, Qatar, Saudi Arabia, Syria, Tunisia, United Arab Emirates, Palestine, and Yemen.IEA – MENA holds five of the world's top 10 oil producers (Saudi Arabia, Iraq, the United Arab Emirates, Iran and Kuwait) and three of the top 20 gas producers. Nearly 95% of electricity generated in the Middle East comes from natural gas and oil – the highest share in the world. World Bank (2025) – MENA holds more than half of the world's oil reserves and 40% of gas reserves.World Bank (2022) – MENA's GHG footprint is 8.7% of global emissions. MENA is the world's most water scarce region with 60% of people living in high or extremely high water stressed areas. MENA receives 22-26% of all solar energy striking the earth and its solar potential per square kilometre is equivalent to energy produced by 1-2 million barrels of oil annually and could meet at least 50% of global electricity demand. 75% of MENA has average wind speeds that exceed the minimum threshold for utility-scale wind farms.Earth.Org (2025) – Saudi Aramco accounts for 4.38% of global CO2 emissions.  The Guardian (2025) – Saudi Arabia spent more on fossil fuel subsidies than it did on its national health budget in 2023.NY Times (2025) – Over the past year, EVs accounted for 76% of all passenger vehicles sold in Nepal.WRI (2025) – In 2024, EVs made up 92% of passenger vehicle sales in Norway. Thank you for listening! Please follow us on social media to join the conversation: LinkedIn | Instagram | TikTokYou can also now watch us on YouTube.Music: “Just Because Some Bad Wind Blows” by Nick Nuttall, Reptiphon Records. Available at https://nicknuttallmusic.bandcamp.com/album/just-because-some-bad-wind-blows-3Huge thanks to Siobhán Foster, a vital member of the team offering design advice, critical review and organisation that we depend upon....

Demand for digital services has exploded — and with it, the rapid expansion of data centres providing the compute power behind everything from streaming and cloud storage to AI. But this growth could have serious climate consequences.In this episode, James and Daisy explore the rise of data centres. What exactly are they? Why are they becoming so central to our lives? And how can we guide their future growth to align with our climate goals?SOME RECOMMENDATIONS: Cleaning Up (2025) – An on-location podcast episode where Michael Liebreich visits Sines, Portugal, where Start Campus is building a data centre, set to be Europe's largest. Carbon Brief (2025) – Five charts on data centre energy use and emissions. Brookings (2025) – Analysis on the future of data centres. OTHER ADVOCATES AND RESOURCES:Green Mountain – SVG-Rennesøy is a Norwegian Tier III mountain hall data centre built inside a former high security NATO ammunition storage facility and cooled by fjord seawater.The Guardian (2025) – Google plans to put AI data centres into space, with the first trial equipment sent into orbit in early 2027. Solar panels powering these data centres could be up to eight times more productive than those on Earth. Terrestrial Energy – A developer of Generation IV nuclear plants using proprietary Integral Molten Salt Reactor (IMSR) technology.NESO – The National Energy System Operator for Great Britain, responsible for electricity system planning amid rising demand.BBC (2023) – The waste heat from a washing-machine-sized data centre is being used to heat a public swimming pool in Devon.Bloomberg (2025) – Finland and Sweden are pairing data centres with district heating systems.WEF (2020) – Microsoft's ‘Project Natick' tested a shipping-container-sized underwater data centre off the coast of Orkney, Scotland, finding it was eight times more reliable than land-based equivalents.Kraken – An all-in-one, smart operating system automating much of the energy supply chain, supporting efficiency and flexibility as energy systems decarbonise.SOME FACTS:MIT News (2025) – The first data centre was built at the University of Pennsylvania in 1945 to support the ENIAC, the first general-purpose digital computer. IEA (2023) – Since 2010, the number of internet users worldwide has more than doubled, while internet traffic has increased 25-fold. Data centres and data transmission networks each account for 1-1.5% of global electricity use and around 1% of energy-related GHG emissions. UK Parliament (2025) – Data centres consume around 2.5% of the UK's electricity, with demand expected to quadruple by 2030.GOV.UK (2024) – Data centres are designated as Critical National Infrastructure, alongside energy and water systems.BBC (2025) – There are an estimated 500 data centres operating across the UK.McKinsey (2025) – By 2030, $6.7 trillion in global investment in data centres will be needed to meet demand for compute power, of which 70% will come from AI workloads. Demand for AI-ready data centre capacity is expected to grow by 33% per year between 2023 and 2030. By 2030, up to 65% of AI workloads in Europe and the United States will be hosted on hyperscalers' infrastructure.Ofgem (2006) – One megawatt-hour (MWh) equals 1,000 kilowatt hours – roughly enough to power around 2,000 homes for one hour.MIT Sloan School of Management (2025) – When the full cost of delivering AI to customers is included, data centres could account for up to 21% of global energy demand by 2030.WEF – Power use in data centres is typically split between IT equipment (40–50%), cooling systems (30–40%), and auxiliary systems such as lighting and security (10–30%).NY Times (2025) – Google, Microsoft, Amazon and Meta spent more than $360 billion in capital expenditures over 12 months.CSO (2023) – Data centres already account for over 20% of Ireland's total electricity consumption.IEA (2024) – Nearly one-third of Ireland's electricity demand is expected to come from data centres by 2026.WEF (2025) – Climate hazards such as extreme heat and drought could add $81 billion per year in costs to data centres globally by 2035.The Guardian (2025) – More than 230 environmental groups have called for a national moratorium on new US data centres, citing rising electricity bills and worsening climate impacts.CNBC (2025) – Google, Oracle and Microsoft estimate AI hardware lifespans of up to six years, but sceptics such as short seller Michael Burry argue that they may be significantly shorter. Thank you for listening! Please follow us on social media to join the conversation: 

Five years ago, Vermont enacted a law requiring steep reductions in GHG emissions and, in 2023, it directed regulators to develop a program to steer households and businesses away from heating oil and propane. But now everything's in limbo — a development with important implications for other states. 

It's been a busy year for ISO Standards, with that set to ramp up in 2026 thanks to upcoming Standard transitions. Before we dive into a new year, we'd like to take a step back and highlight some of the key ISO milestones from 2025.  In this episode, Steph Churchman, Communications Manager at Blackmores, looks back at the major Standard updates from 2025, including changes to existing Standards, new ISO's published and key upcoming changes you need to be aware of for 2026.   You'll learn ·      What ISO Standards have been updated in 2025? ·      What new ISO Standards were published in 2025? ·      What Standards are due to be published in 2026? ·      What ISO transitions do you need to be aware of in 2026? Resources ·      Isologyhub   In this episode, we talk about: [02:05] Episode Summary – Steph reviews major ISO Standard updates from 2025, including changes to existing ISO Standards, new Standards published and what you need to know going into 2026.   [02:34] What ISO Standards have been updated in 2025?: ISO 27701:2025: This is the Standard for Privacy Information Management and it recently received an update in October 2025. Key updates to this Standard include: ·      This is now a stand-alone Standard and can be implemented without an existing ISO 27001 ISMS in place. ·      The addition of further guidance for data processors and controllers. ·      Provides greater clarity on managing personal data within AI and digital ecosystems ·      More focus on organisational leadership involvement. ·      The update now aligns ISO 27701 more closely with global regulations such as GDPR, CCPA and LGPD. ISO 37001:2025, the Standard for Anti-bribery. This one was well overdue an update, with its last version being 2016! It's update arrived on 2nd Feb 2025, and included: - ·      Text harmonisation with the other ISO 37000 family of Standards, such as ISO 37301 (compliance management systems), ISO 37000 (governance of organisations) and ISO 37008 (internal investigations of organisations) to ensure consistency and easier integration. ·      The latest version now formally introduces the concept of anti-bribery culture and emphasises its importance for the effectiveness of the management system. ·      A greater emphasis on the role of top management and their involvement in overseeing the management system. ·      A new requirement has been added for awareness and training as fundamental asset for management system results. ·      It also receives the added climate change amendment, which many ISO's already embedded back in 2024 – learn more about that here. ·      And lastly, there's more comprehensive definitions of conflict-of-interest as well as procedures to raise awareness on reporting potential and actual conflicts. ISO 50002, the standard for energy audits. This isn't a certifiable standard, but rather a guidance document to support the energy management standard ISO 50001. The recent update has now split this Standard into 3 parts: ·      ISO 50002 part 1: General requirements with guidance for use. ·      ISO 50002 part 2: Guidance for conducting an energy audit in buildings. ·      ISO 50002 part 3: Guidance for conducting an energy audit in processes Most of the revisions focused on strengthening and adding further clarification to energy auditing principles such as Competency, Confidentiality, Objectivity, access to equipment, resources and information, Evidence-based approach and Risk-based approach Lastly, this update also clearly specifies the requirements for energy auditor competence. [07:10] What new ISO Standards were published in 2025? ISO 42006 - Requirements for bodies providing audit and certification of artificial intelligence management systems. This is a guidance Standard that actually relates to certification bodies rather than businesses choosing to implement ISO 42001. It builds on ISO 17021-1 and ensures that certification bodies operate with the competence and rigour necessary to assess organisations developing, deploying or offering AI systems. While one that you as a business may not have to worry about, it's a positive addition to the growing ISO 42000 family of Standards, which are currently the only global frameworks for best practice for AI Management. ISO 17298 Biodiversity - Considering biodiversity in the strategy and operations of organizations. ISO 17298 ultimately aims to help organizations of all types and sizes understand how they depend on and impact nature – and take concrete action to address it. It includes guidance to help you: ·      Understand your biodiversity impacts, dependencies and risks ·      Identify opportunities for green growth and nature-positive finance ·      And develop and implement a credible biodiversity action plan   [09:45] What new ISO Standards are due to be published in 2026? ISO 53001 management system requirements for the United Nations Sustainable Development Goals. Many businesses have already done the hard work behind aligning their ESG activities with the UN SDG's, and will soon be able to benefit from certification to an internationally recognised Standard to help manage and improve their performance against those SDG goals. The Standard provides a framework for an SDG management system that will: ·      Enhance the organization's SDG performance. ·      Fulfil compliance obligations. ·      Achieve selected SDG objectives. ·      Create trust and confidence to relevant existing and future stakeholders If you wanted to get a head-start, the guidance document ISO 53002: Guidelines for contributing to the United Nations Sustainable Development Goals is available to download for free right now. ISO 14060: Net Zero Aligned Organisations. This Standard details requirements for how any type of organization can demonstrate that their net zero strategy is achievable, and that they are making credible and verifiable progress towards contributing to global net zero in line with the Paris Agreement. There are a lot of country specific legislation and regulations now in effect, or soon to be in effect, but there is a lack of clarity around what it actually means to be Net Zero. This is where ISO 14060 comes in, to create a globally accepted definition of what it means for an organisation to be net zero. In addition, this Standard will also: ·      Define what constitutes a credible net zero strategy at an organisational level ·      Establish how targets should be set, measured and delivered ·      Require organisations to align with the goals of the Paris Agreement ·      Build on existing ISO standards such as ISO 14064 for GHG verification and ISO 14068-1 for Carbon Neutrality ·      Have a focus on organisational claims, not product or event-level claims ·      And lastly it will be globally applicable and adaptable across sectors. [12:50] What ISO Standard updates do you need to be aware of for 2026?: The anticipated update to the leading environmental management system Standard, ISO 14001, is expected to be published in Q1 of 2026. It doesn't appear to have many major changes, but rather just further guidance and clarification in a few areas, including: ·      Modernised terminology and harmonised structure that aligns with other ISO Standards ·      Stronger focus on environmental conditions ·      Clearer EMS scope with life-cycle perspective ·      Again, we see a greater focus on leadership accountability ·      Refined risk-based planning ·      Introduction of a new change-management clause ·      Extended operational control to suppliers ·      Restructured management review ·      And an expanded Annex A for explanatory notes ISO 9001 is also due a revision. It was expected out around a similar time as ISO 14001, but following its public comment round, it's gone back under revision to make more changes after that feedback. As a result, this has pushed the expected publication date to either Q3 or possibly even Q4 of 2026. Now despite it going back into revision following feedback, the changes are still expected to be minor. Some of the expected changes include: ·      Impact of digital transformation – such as AI ·      Improved supply chain resilience ·      Proactive risk management and risk-based thinking ·      Quality culture and awareness of ethical behaviors ·      And increased attention to customer satisfaction Looking even further forward, ISO 45001 will also be up for revision soon, though that isn't expected to be published until 2027. We'll give you more details as soon as a draft version has been made available. All of these transitions will include a 3-year grace period, so there's no need to panic. Over the next year, we'll cover these changes in more detail, and will provide a variety of ISO Support options to help you manage and complete your ISO transitions. That's it from us for 2025! We look forward to brining you more ISO knowledge in 2026

Una riduzione del 90% delle emissioni nette di gas serra (Ghg) rispetto ai livelli del 1990. Questo l'obiettivo climatico intermedio, vincolante per il 2040, introdotto nella legge europea sul clima sulla cui modifica la presidenza del Consiglio dell'Unione europea e i rappresentanti del Parlamento europeo hanno raggiunto un accordo nelle ultime ore.

KINTO Join Ltd, the leading provider of full service ESG solutions, has announcesdthe launch of its new 360° sustainability solution, KINTO Zero. This is an end-to-end service featuring expert consultancy, an ESG reporting platform, and practical actionable tools - including the sustainable mobility platform, KINTO Join. Merging global standards with innovative technology, KINTO Zero helps organisations to reduce their carbon emissions and enhance their sustainability performance. Supported by Toyota Financial Services under the global KINTO brand, the platform enables organisations to collect and track data and generate audit-ready, compliance reports. In turn, it supports carbon accounting, reduction and offsetting pathways. As part of the KINTO Zero solution, organisations also gain access to professional ESG consultancy services. These include Double Materiality Assessments (DMA) - to access a company's priorities for their ESG strategy and reporting, comprehensive gap analysis, and the creation of tailored action plans. The solution also provides guidance on all reporting requirements - such as the Corporate Sustainability Reporting Directive (CSRD), which requires organisation to lower their carbon footprint and is set for widescale adoption in 2026. Alongside reporting capabilities and consultancy services, the offering includes access to the KINTO Join platform which allows organisations to benefit from and implement sustainable mobility solutions. To celebrate the launch of KINTO Zero, KINTO Join Ltd. is inviting organisations to avail of its enterprise-grade commuting carbon calculator, free of charge. Using greenhouse gas (GHG) protocol, the calculator assesses an organisation's commuting emissions through a customisable survey. This enables them to better understand how their staff or students travel and track commuting emissions over an extended period of time. From a business perspective, the launch of KINTO Zero is expected to accelerate growth for KINTO Join Ltd. and strengthen its position in the growing ESG reporting software market, which is currently valued at $1.29B and is projected to be worth approximately $3.9B by 2032. As well as meeting the increasing demand for transparency and accountability in corporate sustainability, KINTO Zero will see KINTO Join Ltd. better support its customers and commuters in Ireland. Its recent piece of research - Ireland on the Move report - revealed that 39% of commuters believe their university or workplace has a responsibility to take action to meet sustainability goals and regulations. However, only 26% believe their university or workplace is doing a good job at meeting sustainability goals and regulations. Patrizia Niehuas, CEO, KINTO Join Ltd., said: "The introduction of KINTO Zero to our service offering further strengthens our position as a leading player within corporate sustainability. By integrating KINTO Zero with KINTO Join, organisations will not only be able to track and report their sustainability metrics more effectively but also take meaningful action towards reducing their carbon footprint. "As regulatory requirements and employee expectations continue to grow, adopting sustainable practices has never been more important. It also makes sense as organisations can empower their people and help the planet. These individual steps to drive towards ESG goals will ultimately spearhead a more sustainable future that we can collectively enjoy." See more stories here. More about Irish Tech News Irish Tech News are Ireland's No. 1 Online Tech Publication and often Ireland's No.1 Tech Podcast too. You can find hundreds of fantastic previous episodes and subscribe using whatever platform you like via our Anchor.fm page here: https://anchor.fm/irish-tech-news If you'd like to be featured in an upcoming Podcast email us at Simon@IrishTechNews.ie now to discuss. Irish Tech News have a range of services available to help promote your business. Why not drop us a line ...

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comThe GHG Protocol has released its long-awaited proposed updates to the Scope 2 Guidance. In this episode, we highlight the key changes in the exposure draft, including proposed revisions to location-based and market-based reporting, hourly matching, emission factor hierarchies, and more. We also explore what these developments could mean for companies and how stakeholders can participate in the revision process.In this episode, we discuss:2:49 – Redefining the purpose for location-based and market-based reporting5:33 – The importance of the decision-making criteria6:56 – New emission factor hierarchy for location-based reporting14:30 – Shift toward hourly matching in the market-based method21:53 – Deliverability criteria and implications for renewable energy credits26:19 – Residual mix and fossil-only defaults for unclaimed energy32:45 – How companies can share feedback and next steps for the Scope 2 guidanceFor more on the GHG Protocol's exposure draft, see our publication, GHG Protocol announces Scope 2 Public Consultation, which was updated to indicate that the public consultation deadline was extended to January 31, 2026.Check out our previous episodes for more on the GHG Protocol and GHG reporting:Sustainability now: Modernizing the GHG ProtocolSustainability now: Inside the GHG Protocol's scope 3 updateSustainability now: GHG reporting trends and challengesLooking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. About our guestColin Powell is PwC Canada's Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment, target setting, and decarbonization strategies. He has helped companies measure over 1 billion tonnes of emissions and previously worked as a consultant supporting global clients in decarbonization. Colin sits on the GHG Protocol's Scope 3 Working Group, helping shape updates to global standards. He is also a Professional Engineer (Ontario) with a PhD in wastewater treatment modeling.About our hostHeather Hornis 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.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it's often misunderstood and misused. This week, host Heather Horn is joined by Karl Hausker, Senior Fellow at the World Resources Institute's Polsky Center for the Global Energy Transition, to cover what LCOE really measures, why it's not the full story, and how it fits into the broader effort to decarbonize the power sector. Together, they explore what companies and regulators should consider when evaluating clean energy investments and transition plans.In this episode, we discuss:5:23 – What LCOE measures—and what it misses11:29 – Why LCOE shouldn't drive policy decisions25:20 – Implications for companies and scope 2 emissions31:41 – The future energy mixAs referenced in this episode, explore Karl Hausker's companion slides for more information.At the time of recording, the GHG Protocol exposure drafts on scope 2 had not yet been released. Check out GHG Protocol announces Scope 2 Public Consultation for more information.Looking for more on GHG and sustainability reporting?CARB releases draft emissions reporting templateSustainability now: Inside the GHG Protocol's scope 3 updatePwC's Sustainability reporting guideAbout our guestDr. Karl Hausker is a Senior Fellow in the WRI Polsky Center for the Global Energy Transition. He leads analysis and modeling of climate mitigation, electricity market design, and the social cost of carbon. He testifies before Congress, lectures widely on deep decarbonization, and served as an expert reviewer for Sixth Assessment Report of the Intergovernmental Panel on Climate Change.About our hostHeather Horn is the PwC National Office Sustainability & 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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. 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A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comIn this episode, we take a closer look at the modernization of the Greenhouse Gas (GHG) Protocol and its implications for sustainability reporting with a member of the GHG Protocol's Independent Standards Board, Paul Munter. Paul shares insights on the evolving governance structure, the newly released scope 2 guidance, and the growing importance of interoperability in global sustainability reporting.In this episode, we discuss:0:58 – What's driving the modernization of GHG Protocol standards3:31 – The governance model, including the role of the Independent Standards Board9:06 – Highlights of the scope 2 public consultation and the importance of stakeholder feedback17:46 – Interoperability with other sustainability reporting frameworks21:36 – Updates under review for the Corporate Standard and the Scope 3 Standard26:40 – What companies can be doing now to prepare for upcoming changes32:27 – The role of boards and audit committees in overseeing emissions reportingFor more on the GHG Protocol's recent exposure draft and the overall timeline for its revision process, check out our publication, GHG Protocol announces Scope 2 Public Consultation.To explore additional insights on GHG reporting, see: Sustainability now: GHG reporting trends and challengesSustainability now: Inside the GHG Protocol's scope 3 updateCARB releases draft emissions reporting templateAbout our guestPaul Munter is currently a member of the Independent Standards Board of the Greenhouse Gas Protocol. He served as the Chief Accountant at the U.S. Securities and Exchange Commission from 2021 – 2025. During much of that time, he also served as Chair of the Monitoring Group and as Vice Chair and Chair of IOSCO's Committee on Issuer Accounting, Audit and Disclosure. Prior to that, he served the SEC as Deputy Chief Accountant from 2019 - 2021, leading the Office of the Chief Accountant's international work.About our guest hostDiana Stoltzfus is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm's perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability reporting.In this episode, we discuss:1:22 – GHG reporting landscape and regulatory shifts5:01 – Materiality, alignment with financial reporting, and minimum boundaries23:48 – Organizational boundaries and key decisions companies are facing31:35 – Scope 2 renewable energy certificates: timing, location, and use43:00 – Systems, tools, and data quality, including preparing for reporting and assuranceLooking for more on GHG and sustainability reporting?Sustainability now: Inside the GHG Protocol's scope 3 updateSustainability now: A primer on California climate reportingOther episodes in our sustainability reporting podcast seriesGHG Protocol announces Scope 2 Public ConsultationPwC's Sustainability reporting guideBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability reporting.About 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 the National Office on greenhouse gas emissions and sustainability reporting and leads PwC's global technical working group focused on GHG.Colin Powell is PwC Canada's Technical Net Zero Leader, specializes in GHG quantification, life cycle assessment, target setting, and decarbonization strategies. He has helped companies measure over 1 billion tonnes of GHG emissions and advised global clients on decarbonization. Colin sits on the GHG Protocol's Scope 3 Working Group, shaping global standards, and is a Professional Engineer with a PhD in wastewater treatment modeling.About our hostHeather Horn is the PwC National Office Sustainability & 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.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid 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.comIn this episode, host Heather Horn is joined by Colin Powell, a PwC Canada partner and member of the GHG Protocol's Scope 3 Standard Technical Working Group. They discuss key areas for change under consideration, including minimum boundaries and data quality disclosures, as well as what these updates could mean for the future of sustainability reporting. In this episode, we discuss:1:12 – Overview of the Scope 3 Technical Working Group and the current areas of focus12:36 – Minimum boundaries, data quality, and feasibility30:39 – Category 15 (Investments), plus facilitated and insurance emissions35:55 – Timeline for the revised Scope 3 Standard and why companies should engage now44:56 – Final takeaways on the evolving scope 3 landscapeAt the time of recording, the GHG Protocol exposure drafts on scope 2 had not yet been released. Check out GHG Protocol announces Scope 2 Public Consultations for more information.Looking for the latest developments in sustainability reporting?Read PwC's Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestColin Powell is PwC Canada's Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment across many impact categories, GHG target setting, and developing decarbonization strategies. He has supported companies in quantifying over 1 billion tonnes of GHG emissions and worked previously as a consultant supporting global clients to understand their GHG emissions and how they can decarbonize. Colin sits on the GHG Protocol's Scope 3 Technical Working Group, helping to shape the revision of the global standards used to account for GHG emissions. Colin is also a Professional Engineer (Ontario) and holds a PhD in wastewater treatment modeling.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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

From pinpointing greenhouse gas (GHG) hot spots to modeling decarbonization scenarios, life cycle assessments (LCAs) can be a powerful tool for sustainability. However, a lack of standardized methodologies across the automotive industry makes progress difficult.   That's where the SAE J3341 Task Force comes in. It's a cross-industry initiative uniting automakers, government, and academia to establish a more flexible yet transparent framework on carbon footprint reporting methodologies for passenger vehicles through smarter LCAs.   To learn more, we sat down with Laurel Nelson, Chair of the SAE J3341 Task Force and Staff Engineer of Sustainability Science at Rivian Automotive. She discusses how the task force is implementing a “disclosure addendum” approach that encourages OEMs to clearly communicate their assumptions and data for more accurate and meaningful carbon reporting.   If you are interested in taking part in the SAE J3341 Task Force, please reach out to Laurel directly at laurelnelson@rivian.com  or Dante Rahdar at dante.rahdar@sae.org.   We'd love to hear from you. Share your comments, questions and ideas for future topics and guests to podcast@sae.org. Don't forget to take a moment to follow SAE Tomorrow Today — a podcast where we discuss emerging technology and trends in mobility with the leaders, innovators and strategists making it all happen—and give us a review on your preferred podcasting platform.  

U.S. rail traffic increased for a second consecutive week for the period ending Oct. 4, 2025, with overall volume up 3.6%. North American rail volume also saw gains, rising 4.7% for the week, notably boosted by substantial weekly growth in Mexican rail traffic, which saw intermodal units jump 82.9%. Trade volatility means tariffs are serving as the "Tariffs are the wake-up call supply chains needed” for innovation, compelling savvy leaders to utilize AI to transform resource-intensive procurement tasks. Platforms like Arkestro, which uses behavioral science and AI, are now being adopted by Fortune 500 companies to move from reactive compliance to predictive strategies that can cut 60% to 90% of sourcing time while improving pricing accuracy. We also cover escalating global tensions as the U.S. administration vehemently rejects the IMO's Net-Zero Framework. Calling the NZF a "European-led neocolonial export," the U.S. warned nations that voting for the mandatory GHG limits and emissions pricing system could lead to severe retaliatory measures, including blocking vessels from U.S. ports and imposing additional port fees. Learn more about your ad choices. Visit megaphone.fm/adchoices

U.S. rail traffic increased for a second consecutive week for the period ending Oct. 4, 2025, with overall volume up 3.6%. North American rail volume also saw gains, rising 4.7% for the week, notably boosted by substantial weekly growth in Mexican rail traffic, which saw intermodal units jump 82.9%. Trade volatility means tariffs are serving as the "Tariffs are the wake-up call supply chains needed” for innovation, compelling savvy leaders to utilize AI to transform resource-intensive procurement tasks. Platforms like Arkestro, which uses behavioral science and AI, are now being adopted by Fortune 500 companies to move from reactive compliance to predictive strategies that can cut 60% to 90% of sourcing time while improving pricing accuracy. We also cover escalating global tensions as the U.S. administration vehemently rejects the IMO's Net-Zero Framework. Calling the NZF a "European-led neocolonial export," the U.S. warned nations that voting for the mandatory GHG limits and emissions pricing system could lead to severe retaliatory measures, including blocking vessels from U.S. ports and imposing additional port fees. Learn more about your ad choices. Visit megaphone.fm/adchoices

TECH STUFFCalifornia's Gavin Newsom Signs Major AI Safety LawThe Transparency in Frontier Artificial Intelligence Act, or S.B. 53, requires the most advanced A.I. companies to report safety protocols used in building their technologies and forces the companies to report the greatest risks posed by their technologies.The bill also strengthens whistle-blower protections for employees who warn the public about potential dangers the technology poses.Could a chatbot replace your best friend at work?According to a new study from KPMG that surveyed more than 1,000 professionals, almost all (99%) would be open to the idea of an AI chatbot assuming the role of close friend or trusted companion at work.That same study teases out a separate, also compelling thread: 45% of workers reported feelings of loneliness at work.Elon Musk hit by exodus of senior staff over burnout and politicsKey members of Tesla's US sales team, battery and power-train operations, public affairs arm, and its chief information officer have all recently departed, as well as core members of the Optimus robot and AI teams on which Musk has bet the future of the company.CLIMATE STUFFEU Reduces GHG Emissions 37%The EU adopted a Climate Law in 2021, setting into legislation a goal to reach climate neutrality by 2050. In addition to the 2050 goal, the law also set a binding EU climate goal to reduce net GHG by at least 55% by 2030 compared to 1990.More recently, the EU has committed to set a new 2035 GHG emissions reduction goal to reduce greenhouse gas emissions by between 66.25% to 72.5%, and the European Commission has proposed a new target, currently being debated by lawmakers, to reduce emissions by 90% by 2040.The new report indicated strong progress towards the EU's interim climate goal, with GHG emissions falling by 37% since 1990, despite 60% GDP growth over the same period, and with the pace of annual emissions reductions in the EU doubling since 2005.The report cites significant shifts in the energy mix in Europe as a key source of the EU's emission reduction progress, with the share of renewable energy sources doubling since 2005, and almost a quarter of final energy use in 2023 coming from renewable sources, 45% of all electricity used in the EU now generated by renewables, while fossil fuel use, and coal in particular, has declined.Maine wins early victory in climate lawsuit against oil companiesA federal judge has sided with the state of Maine in its effort to force oil and gas companies to pay for the costs of dealing with climate change.Judge Nancy Torresen of the U.S. District Court for the District of Maine on Monday granted the state's motion to transfer its case against 14 fossil fuel companies out of federal court and back to the state court where it was originally filed.She also granted Maine's request to recover costs and fees.Trump's hostile attitude is making investors more favourable to ESGInstead of seeing a continued decline in sentiment towards ESG, there were more favourable signals this year, especially from younger investors and parents. In fact, some said President Donald Trump‘s hostile attitude to ESG has actually made 20% of private investors more positive about funds. Only 8% of investors said they were now less favourable to ESG as a result of Trump's approach.Overall, 53% of respondents said they now take ESG factors into account when investing, up from 48% last year. STAKEHOLDER STUFFStarbucks is offering up to 26 weeks of severance for store managers at closing cafésAccording to the document titled "Severance Summary," shift managers are eligible to receive 120 hours of their hourly pay.Assistant store managers will get "240 hours + 40 hours for each year of completed service (up to combined total weeks of 1,040 hours)," the document states.Coffeehouse leaders will receive at least six weeks of pay, plus additional amounts based on job level and years working for the company. For example, overtime exempt coffeehouse leaders will get eight weeks' base severance, plus one week for every completed year of service, up to a maximum of 26 weeks.GOVERNANCE STUFFHow good is this at telling the CEO Pay story? Ranked: The Hourly Wage of Retail CEOsStarbucks Brian Niccol $95,801,676|$46,058; Walmart Doug McMillon $27,408,854|$13,177; Gap Richard Dickson $9,340; Chipotle Mexican Grill Scott Boatwright $9,201; McDonald's Christopher Kempczinski $8,748How good was Business Pants at predicting this? White Men Make a Comeback in America's BoardroomsSome 55% of the more than 440 new directors appointed to S&P 500 boards through Sept. 24 of this year were White men, ISS-Corporate found.Women won about a third of board seats, down from a peak of 44% of new seats in 2022.Non-White directors made up 20% of board hires, down from 44% in 2021.Emphasis on appointing CEOs.Defense Secretary Pete Hegseth outlined new rules for the “highest male standard” for fitness in combat roles: “If that means no women qualify for some combat jobs, so be it.”Qantas cutting CEO pay signals new era of cyber accountabilityIn early September, the board of Australia-based Qantas Airways voted to penalize CEO Vanessa Hudson and other top executives for a June 30 cyber incident that exposed the personally identifiable information of nearly 6 million passengers, deducting A$800,000 (US$522,000) from their bonuses.The last time it became publicly known that a board withheld compensation from a CEO for a cybersecurity breach was in 2017, when Yahoo's board denied CEO Marissa Mayer her $2 million bonus over the mishandling of multiple breaches that exposed the personal information of more than 1 billion users.Qantas tightens reputation metrics after increasing CEO salaryAbout 20 per cent of Hudson's long-term bonus between 2026 and 2028 will be based on Qantas' reputation, which is measured externally by market research firm The RepTrak Company on a scale between 0 and 100.SPEED ROUND STUFFGold miner Newmont names Natascha Viljoen its first female CEO Why Lyft CEO David Risher still drives customers once a monthCostco CFO promises the hot dog and drink combo will never cost more than $1.50How good is the headline?: 58 million pounds of corn dogs and sausages may contain something you really don't want to eatA United flight from Paris to DC had to U-turn to avoid flying across the Atlantic without enough working bathrooms

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comIn this episode, we continue our series on the European Commission's Omnibus package with a September update that focuses on the proposed amendments to the European Sustainability Reporting Standards (ESRS). We explore how the changes aim to simplify reporting, reduce disclosure burdens, and enhance interoperability, and we highlight key implications for companies preparing sustainability statements.In this episode, we discuss:1:22 – The European Commission's Omnibus package and mandate for ESRS changes5:50 – Overview of changes made to the ESRS9:10 – Updates to ESRS 1 and 2: reducing duplication, increasing flexibility20:10 – Clarifying reporting boundaries, including leases and GHG emissions34:40 – Interoperability with ISSB standards and where ESRS diverge37:42 – Next steps in the amendment process and what companies should do nowGet caught up on the EU Omnibus package:A deep dive into draft Amended ESRSSustainability now: EU Omnibus in motion – August 2025 updateNew reliefs for ESRS ‘wave 1' reportersEFRAG's next step toward revised ESRSEuropean Commission adopts a recommendation on the VSME standardEuropean Commission adopts revisions related to Taxonomy Regulation Looking for more on sustainability reporting?Read PwC's Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout 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 OCA's Professional Practices Group.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.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

We catch up with Magnus Gravem from reMarkable to chat about ethics, sustainability and how he aims to integrate this into his current work. Who are we talking to? Magnus Gravem, VP Sustainability in reMarkable Is it a logical journey to what you are doing now? Yes, from a certain point onward, my path has been clear. I always knew I wanted to work in business ethics and for a company with the potential to make a real impact. After several years as a sustainability consultant, reMarkable was the rare opportunity I'd been searching for. A Norwegian hardware company focused on helping people cut through distractions resonated with my professional ambitions and commitment to minimalism. When I fully understood the reMarkable vision of 'better thinking', and how sustainability could be embedded at its core, I knew this was a place where I could make a real difference. Sustainability and ethics with Magnus Gravem, reMarkable You began by studying religion, did you see yourself working in the field that you are now in? When I chose my master's thesis, I already knew I wanted to work with business ethics - at a time when dedicated sustainability programs didn't exist, so I had to carve my own path. I found it fascinating that, across cultures, ethical principles often lead to the same outcomes even if the reasoning differs. That insight still shapes how I approach sustainability today. To succeed with sustainability, it needs to be intertwined with business, and vice versa. It has to be built in, not bolted on. What I did not know at the time, however, was that in a few years I would be working in a company defining the paper tablet category. What are you currently working on? Recently, much of our focus has been on the reMarkable Paper Pro Move - our most sustainable product yet. With its recent launch, we've taken major steps forward, pioneering the use of recycled materials, significantly reducing greenhouse gas emissions, improving repairability, and ensuring superior product longevity. The results speak for themselves: The Paper Pro Move contains 20% recycled content by weight, with key materials like the rare earths in the magnets and the cobalt in the batteries being 100% recycled, and we've achieved a 27% reduction in GHG emissions compared to a scenario without active improvement efforts. With Paper Pro Move, we've designed for repair, refurbishment, and recycling from the ground up - supporting a circular product lifecycle. Our refurbishment program, active since 2019, gives returned devices a second life with the same warranty as new. The separate backplate makes it easy for the experts at our assembly site to replace or repair most of the internal components, like the battery or even the circuit board. We're also expanding regional refurbishment in Asia, Europe, and the US to extend product lifespans globally. These steps ensure long-term value is built into every reMarkable device. For us, sustainability isn't a one-off project but an ongoing commitment, built into how we design and develop technology. What sustainability strategies are you working on implementing at reMarkable? At the core of our efforts is our circularity strategy, which ties together product design, new business models, and operational practices. A key part of this is our product sustainability strategy, which turns the ambitions of circularity into concrete actions in product design and development. This strategy helps us extend product lifespans, expand circular services, and make responsible material choices. Alongside this, we're implementing policies across our supply chain to protect human rights, secure decent working conditions, and address climate impact in a measurable way. We take a holistic approach, including key areas such as climate, circularity, and people. Everything we do is guided by risk-, opportunity-, and impact-based assessments so that our relatively small sustainability team can deliver outsized results. What are your targe...

Are you ready to take the first steps toward Reasonable Assurance (RA) in climate-related disclosures?From understanding what it means for GHG emissions reporting to where companies should begin, this episode breaks it down in a clear, practical way.Join host Catherine Beare in conversation with Rizwan Nasmuddin as they explore how organizations can confidently start their RA journey and why it's becoming essential for credible climate disclosure.Tune in to learn how to move from intent to action.Speakers:Catherine Beare, Regional Director - Business Assurance (UK & Iberia)Ridzwanurahim Bin Nazimuddin, Senior Sustainability Consultant, Intertek AssurisFollow us on- Intertek's Assurance In Action || Twitter || LinkedIn.

This week, our guest is David Nikolejsin, Strategic Advisor at McCarthy Tétrault. David previously served the B.C. government as Deputy Minister for seven years under the Natural Gas Development and Energy and Mines Ministries. He was involved with implementing a successful “one window” approach that helped LNG Canada Phase 1 advance through construction.  In recent weeks, the Canadian federal government has announced several initiatives to fast-track major projects, including the establishment of the Major Projects Office (MPO) and the announcement of the first five projects. Based on David's experience in getting projects off the ground, both in government and now working with proponents, here are some of the questions we asked David:  How are environmental reviews for major LNG projects currently conducted in B.C., and which level of government—provincial or federal—takes the lead? What advice would you offer the newly appointed CEO of the MPO, Dawn Farrell, as she begins her new role?  In what ways have Indigenous rights in B.C. evolved over the past five or so years, and do projects now require Indigenous equity participation to get done?  Given that B.C.'s and Canada's climate goals conflict with the acceleration of LNG exports, should GHG reduction targets be revised to attract more capital investment to B.C.? Content referenced in this podcast: Prime Minister Carney launches new Major Projects Office to fast-track nation-building projects (August 29, 2025) Prime Minister Carney announces first projects to be reviewed by the new Major Projects Office (September 11, 2025) Globe and Mail, “Internal government list of 32 potential infrastructure projects includes new oil pipeline” (September 4, 2025)Please review our disclaimer at: https://www.arcenergyinstitute.com/disclaimer/ Check us out on social media: X (Twitter): @arcenergyinstLinkedIn: @ARC Energy Research Institute Subscribe to ARC Energy Ideas PodcastApple PodcastsAmazon MusicSpotify

What's Happening in Kingston This Week | Construction Updates, Speed Cameras, Council Decisions & More Welcome to Inside Kingston — your weekly source for quick, reliable updates on what's happening in the City of Kingston. In this episode:

The greatest threat to human health is us. Humans are the only species capable of self-annihilation. For at least the past 30 years it has been acknowledged that the earth is presently experiencing its sixth mass extinction entirely caused by anthropogenic GHG emissions. Per research published in 2023, current generic extinction rates are 35 times higher than expected background rates prevailing in the last million years under the absence of human impacts. Research published in Proceedings, the National Academy of Sciences (PNAS) in 2022 concluded, “There is ample evidence that climate change could be catastrophic. We could enter such “endgames” at even modest levels of warming.” “Facing a future of accelerating climate change while blind to worst-case scenarios is naïve risk management at best and fatally foolish at worst.”Mr. Kellis's August article (and related podcast), “Why Should Extinction Medicine Be a Specialty?” appears in the recent AMA Journal of Ethics special issue on extinction medicine, at: https://journalofethics.ama-assn.org/issue/existential-health-care-ethicsThe recent SSRN pre-print on extinction medicine is at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5109482The recent IPPNW-AMA Journal of Ethics webinar on the ethics of human extinctions: To sign up for the Extinction Medicine Reading Group, a new IPPNW Medical Student Movement initiative that will promote international, intergenerational, and interdisciplinary discussion on writings on the science, ethics, and medicalization of human extinction, go to: https://forms.gle/pLspc5URhu9VcuS37Mr. Kellis can be reached via : www.devinkellis.com This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.thehealthcarepolicypodcast.com

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

[Part 1] The Truth Behind the Numbers Is it 14%, 18%, 24%, 34%, 51%, 53%, 66%, 87%, or 118%? There are a whole lot of percentage figures associated with the climate impact of animal agriculture. In this article, we will examine why there are such wide discrepancies and where the truth actually lies. Listen to today's episode for details, written by Sailesh Rao at ClimateHealers.org #vegan #plantbased #plantbasedbriefing  #climatecrisis #climatechange #animalagriculture #ghg #methane ========================= Original post: https://climatehealers.org/blog/the-truth-behind-the-numbers/    =============================   Dr. Sailesh Rao is the Founder and Executive Director of Climate Healers, a non-profit dedicated towards healing the Earth's climate. Dr. Rao is the author of two books, Carbon Dharma: The Occupation of Butterflies and Carbon Yoga: The Vegan Metamorphosis, and an Executive Producer of four documentaries, The Human Experiment (2013), Cowspiracy: The Sustainability Secret (2014), What The Health (2017), and A Prayer for Compassion (2019). Dr. Rao is a Human, Earth and Animal Liberation (HEAL) activist, husband, dad and since 2010, a star-struck grandfather. He has promised his granddaughter, Kimaya, that the world will be largely Vegan before she turns 16 in 2026, so that people will stop eating her relatives, the animals. He has faith that humanity will transform to keep his pinky promise to Kimaya, not just for ethical reasons, but also out of sheer ecological necessity.   ============================== FOLLOW PLANT BASED BRIEFING ON: YouTube: https://www.youtube.com/@plantbasedbriefing     Spotify: https://open.spotify.com/show/2GONW0q2EDJMzqhuwuxdCF?si=2a20c247461d4ad7 Apple Podcasts: https://podcasts.apple.com/us/podcast/plant-based-briefing/id1562925866 Your podcast app of choice: https://pod.link/1562925866 Facebook: https://www.facebook.com/PlantBasedBriefing   LinkedIn: https://www.linkedin.com/company/plant-based-briefing/   Instagram: https://www.instagram.com/plantbasedbriefing/     

On July 23rd the United Nations' International Court of Justice (ICJ) announced its highly-anticipated climate advisory opinion. The opinion represents a watershed moment because the court ruled states or countries are accountable for contributing to anthropogenic warming or for their GHG emissions. Consequently, the ICJ concluded countries are legally obligated to ensure the climate is protected from GHG emission, if not, countries - and private actors such as healthcare - can be held culpable for failing to do so. Though an advisory opinion the ICJ ruling has significant implications for US healthcare largely because US healthcare annually accounts for a massive amount of GHG emissions at over 600 MMT of CO2e and the federal government has neither enacted legislation nor promulgated regulations that require healthcare mitigate its GHG emissions. Not surprisingly, healthcare has ignored the 2023 UN resolution that requested the ICJ opinion and now the opinion. The ICJ opinion is at: https://www.icj-cij.org/case/187/advisory-opinionsThe Columbia University Sabin Center's Climate Change Law Blog ICJ symposium writings are at: https://blogs.law.columbia.edu/climatechange/category/blog-series/ This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.thehealthcarepolicypodcast.com

CThis is a historic week—historically catastrophic for climate alarmists who have bullied their way through every institution in the United States and around the world. Trump's Environmental Protection Agency formally announced, at long last, that it will repeal the so-called “Endangerment Finding” for carbon dioxide and other greenhouse gases. The EPA has determined that GHGs are not pollution and that their emissions from human activity do not pose a threat to human health. On the same day, Trump's Department of Energy released a “critical review of impacts of GHG emissions on the U.S. climate.” This marks the first time ever that a climate report from the federal government can withstand scientific scrutiny, as it is based on actual science and data rather than politics or any particular agenda.The Heartland Institute's Anthony Watts, Sterling Burnett, Linnea Lueken, and Jim Lakely will be joined by Dr. Judith Curry, president of Climate Forecast Applications Network (CFAN). Dr. Curry is one of America's most prominent climate scientists and a co-author of the Department of Energy's critical review.We will also cover some of the Crazy Climate News of the Week from around the world. Join us LIVE at 1 p.m. ET on YouTube, Rumble, and X, and we will answer your questions in the live chat.IMPORTANT LINKS:Here is a link to the report by Judith Curry, et. al:https://www.energy.gov/sites/default/files/2025-07/DOE_Critical_Review_of_Impacts_of_GHG_Emissions_on_the_US_Climate_July_2025.pdfAnd here is where you can leave comments on the report in the DOE Portal:https://www.regulations.gov/commenton/DOE-HQ-2025-0207-0001VISIT OUR SPONSOR, ADVISOR METALS:https://climaterealismshow.com/metalsCHAPTERS0:00 Intro4:26 Climate Planet Returns10:29 Trump Blows Wind Away19:59 Ticks Make You Not Eat Meat27:22 Judith Curry & the New 'Official' Climate Report1:01:50 Death Blow to Climate Alarmism1:10:13 Audience Q&A In The Tank broadcasts LIVE every Thursday at 12pm CT on on The Heartland Institute YouTube channel. Tune in to have your comments addressed live by the In The Tank Crew. Be sure to subscribe and never miss an episode. See you there!Climate Change Roundtable is LIVE every Friday at 12pm CT on The Heartland Institute YouTube channel. Have a topic you want addressed? Join the live show and leave a comment for our panelists and we'll cover it during the live show!

This is a historic week—historically catastrophic for climate alarmists who have bullied their way through every institution in the United States and around the world. Trump's Environmental Protection Agency formally announced, at long last, that it will repeal the so-called “Endangerment Finding” for carbon dioxide and other greenhouse gases. The EPA has determined that GHGs are not pollution and that their emissions from human activity do not pose a threat to human health. On the same day, Trump's Department of Energy released a “critical review of impacts of GHG emissions on the U.S. climate.” This marks the first time ever that a climate report from the federal government can withstand scientific scrutiny, as it is based on actual science and data rather than politics or any particular agenda.The Heartland Institute's Anthony Watts, Sterling Burnett, Linnea Lueken, and Jim Lakely will be joined by Dr. Judith Curry, president of Climate Forecast Applications Network (CFAN). Dr. Curry is one of America's most prominent climate scientists and a co-author of the Department of Energy's critical review.We will also cover some of the Crazy Climate News of the Week from around the world. Join us LIVE at 1 p.m. ET on YouTube, Rumble, and X, and we will answer your questions in the live chat.IMPORTANT LINKS:Here is a link to the report by Judith Curry, et. al:https://www.energy.gov/sites/default/files/2025-07/DOE_Critical_Review_of_Impacts_of_GHG_Emissions_on_the_US_Climate_July_2025.pdfAnd here is where you can leave comments on the report in the DOE Portal:https://www.regulations.gov/commenton/DOE-HQ-2025-0207-0001VISIT OUR SPONSOR, ADVISOR METALS:https://climaterealismshow.com/metalsCHAPTERS0:00 Intro4:26 Climate Planet Returns10:29 Trump Blows Wind Away19:59 Ticks Make You Not Eat Meat27:22 Judith Curry & the New 'Official' Climate Report1:01:50 Death Blow to Climate Alarmism1:10:13 Audience Q&A In The Tank broadcasts LIVE every Thursday at 12pm CT on on The Heartland Institute YouTube channel. Tune in to have your comments addressed live by the In The Tank Crew. Be sure to subscribe and never miss an episode. See you there!Climate Change Roundtable is LIVE every Friday at 12pm CT on The Heartland Institute YouTube channel. Have a topic you want addressed? Join the live show and leave a comment for our panelists and we'll cover it during the live show!

In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC's IFRS Talks homepage 

What are public utility commissions (PUCs)? In the transition to clean energy, state public utility commissions (PUCs), which regulate electric, gas, telecommunications, water and wastewater utilities, play an increasingly important role in achieving energy efficiency, enabling renewable energy, and implementing policies for greenhouse gas emissions reduction. PUCs  play a pivotal role in determining the energy mix, setting rates, and deciding on investments in infrastructure, such as electric vehicle (EV) charging stations. The California Public Utilities Commission (CPUC), for example, has to balance  safety, reliable utility service, and reasonable rates through the regulation of various large investor-owned electric, natural gas, and water utilities. Utility commissions like CPUC are given a statutory mandate to ensure reasonable, adequate and efficient service to customers at just and reasonable prices. PUCs can issue regulations that impact electricity generation, the adoption of clean energy, and related emissions of pollutants and GHGs. PUCs can play an important role in shaping energy infrastructure, policy, and clean energy development.The Role PUCs play in shaping energy infrastructurePUCs were first created in the early 20th century to focus on overseeing operations and the utility investment in service while ensuring affordable rates. That role has evolved, and now PUCs often play a transformative role in transitioning towards a greener economy. PUCs have the ability to consider the impacts of GHG emissions, equity, grid reliability, distributed energy resources, and increased consumer choices in their policy decisions. PUCs oversee planning processes that affect a utility's resource portfolio and therefore its environmental profile. A new method of planning amongst PUCs has emerged known as Integrated Resource Planning (IRP), which compares the life cycle costs of different resource choices that factor energy efficiency into their analysis. Portfolio standards have also been added to IRP, which requires certain types of resources to be included in the utilities' mix of power procured, including renewable energy and energy efficiency. PUCs can also incorporate environmental considerations by increasing oversight of utility planning processes, setting prices, determining clean energy targets, and addressing utility incentives related to energy efficiency and distribution. PUCs thus have the ability to promote and shape clean energy adoption and development through their regulatory oversight. The Case for PUCsState PUCs have significant authority, often includingI the ability to accelerate decarbonization of the energy sector, mitigate the impacts of climate change, improve public health, and assist in reaching state energy goals. Updated PUC statutory mandates that reflect state energy priorities can contribute to their success in transforming the energy grid to become more energy efficient. Energy efficiency is a cost-effective mechanism to meet future demand for electricity. Energy efficiency reduces the amount of electricity needed to meet demand thereby benefiting the overall reliability of the electric grid. With more efficient systems, utilities and states will not need to build as much new transmission and generation, which can save money and improve environmental quality. Further, modern regulations to achieve such priorities and framing for the public interest can incorporate climate and environmental justice concerns. The Case Against PUCsOrganizational challenges such as outdated mandates, staff constraints, gaps in technical knowledge, misinformation, and quasi-judicial processes have created barriers to innovation amongst PUCs. Some PUCs still continue to view themselves as purely economic regulators, which does not accurately reflect the current decisions they are being asked to make. Additionally, the authority of PUCs varies widely from state to state. PUCs authority is established by state legislatures, thus their power only extends as far as their statutory authorization. The level of statutory authority delegated to PUCs by legislatures also varies widely. Barriers such as these have made it difficult for some  PUCs to develop more innovative mechanisms consistent with new environmental targets and the effort to achieve a zero-carbon US grid.While transitioning to clean energy promises long-term savings and environmental benefits, the short-term costs can be significant and potentially burdensome for consumers and businesses, posing political and fiscal challenges for PUCs. Stakeholder engagement in this transition will be vital. Labor issues also pose challenges as states transition away from  fossil fuels. In addition, challenges exist around regulatory complexities and the evolving federal and state policies. About Our GuestJill Tauber is the Vice President of Litigation for Climate and Energy at EarthJustice. Jill leads the organization in achieving an equitable shift to clean energy through her litigation and legal advocacy work. Prior to serving as VP of Litigation, Jill worked as the Managing Attorney of Earthjustice's Clean Energy Program, focusing on achieving clean energy solutions across the country.ResourcesRMI: Purpose: Aligning PUC Mandates with a Clean Energy FutureRMI: The Untapped Potential of Public Utility CommissionsEPA: U.S. Environmental Protection Agency State Climate and Energy Technical Forum Background DocumentFurther ReadingColumbia Law: Public Utility Commissions and Energy EfficiencyFor a transcript, please visit https://climatebreak.org/public-utilities-commissions-with-earthjustices-jill-tauber/

Joe's Premium Subscription: www.standardgrain.comGrain Markets and Other Stuff Links-Apple PodcastsSpotifyTikTokYouTubeFutures and options trading involves risk of loss and is not suitable for everyone.0:00 Intro0:47 Soy Rally3:05 Drought / Overnight Lows10:30 Export Sales13:07 Fertilizer Update15:52 SAF Plant18:35 S&P 500 Record

Just as cotton sustainability starts at the farm, leather sustainability starts at the ranch. Leather is a natural byproduct of food production, but cattle farming accounts for about 40 percent of all GHG emissions from agri-food systems, not to mention deforestation when not managed correctly. That's why the World Wildlife Fund (WWF) is teaming up with companies that utilize leather to support the newly launched Deforestation-Free Leather Fund, transform leather supply chains and protect the world's forests. Listen to the podcast with Fernando Bellese, senior director for beef and leather supply chains, WWF, and Lauren Parker, director, Fairchild Studio to learn: How the Fund is educating brands about leather's role in deforestation and providing solutions.  Why it so important to preserve tropical forests.  Why companies must work together to address deforestation and promote more transparent supply chains. How the Fund is helping to scale leather traceability systems. Learn more about your ad choices. Visit megaphone.fm/adchoices

The climate crisis is not a tragedy. It's a crime. The July 4 signing of HR1, is the latest if not the greatest climate crime considering the current state of the earth's energy imbalance or the ever-increasing amount of atmospheric GHG emissions that trap infrared radiation (heat) causing planetary warming. It's estimated the OBBBA will over just the next five years add an extra seven billion tons of GHG emissions into the atmosphere - equal to more than one-years' worth of total annual US carbon emissions. While it had been projected the US would reduce GHG emissions this decade by upwards of 43%, or get close us to a 50-52% reduction to align with the 2015 Paris Accord, the OBBBA will now reduce carbon emissions this decade by just 17%. The legislation rescinds virtually all IRA renewable energy tax credits while further subsidizing fossil fuels. Prof. Jacobson's considerable contribution to understanding and addressing climate breakdown can be found at: https://web.stanford.edu/group/efmh/jacobson/. Information regarding his most recent book, “No Miracles Needed” (U. of Cambridge Press, 2023), is at: https://web.stanford.edu/group/efmh/jacobson/WWSNoMN/NoMiracles.html. Prof. Jacobson's LinkeIn page is at: https://www.linkedin.com/in/mark-jacobson-1b58b38/. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.thehealthcarepolicypodcast.com

The Meat Industry's Hidden Link to Wildfires Cattle ranching fuels climate pollution, but its land-clearing effects can also make wildfires more likely to spread. Listen to today's episode written by Jessica Scott-Reid at sentientmedia.org. #vegan #plantbased #plantbasedbriefing #wildfires #climatechange #meatandclimatechange #ghg  ========================== Original Post: https://sentientmedia.org/meat-industrys-link-to-wildfires/  ========================= Related Episodes: SEARCH: Use search feature at https://www.plantbasedbriefing.com/episodes-search    ====================== Sentient Media is a nonprofit news organization that is changing the conversation around animal agriculture across the globe. They seek to create and sustain a sense of global urgency about the agriculture industry's impact on the climate crisis, extraction of natural resources and systematic exploitation of the fringes of society. They're doing this through critical commentary, investigative journalism, creating resources, strengthening the journalist and advocate community, partnering with publishers and holding the media accountable when it fails to report on the most pressing issues of our time.  ========================== FOLLOW THE SHOW ON: YouTube: https://www.youtube.com/@plantbasedbriefing     Spotify: https://open.spotify.com/show/2GONW0q2EDJMzqhuwuxdCF?si=2a20c247461d4ad7 Apple Podcasts: https://podcasts.apple.com/us/podcast/plant-based-briefing/id1562925866 Your podcast app of choice: https://pod.link/1562925866 Facebook: https://www.facebook.com/PlantBasedBriefing   LinkedIn: https://www.linkedin.com/company/plant-based-briefing/   Instagram: https://www.instagram.com/plantbasedbriefing/     

Two of the most prestigious physicists in America have written a new paper explaining why greenhouse gases (GHG) produced by human activity — namely carbon dioxide — cannot cause dangerous warming on the planet. Based on their findings, Dr. Will Happer and Dr. Richard Lindzen urge Congress to repeal all Net Zero subsidies, all laws requiring GHG emission reductions, and all restrictions on fossil fuel development and infrastructure.Our special guest this week is Dr. Will Happer, who will break down how he and Dr. Lindzen reached this conclusion — and why continuing to push Net Zero without scientific justification is a recipe for economic disaster.On Episode #163 of The Climate Realism Show, Dr. Happer joins The Heartland Institute's Anthony Watts, Sterling Burnett, Linnea Lueken, and Jim Lakely to also cover the Crazy Climate News of the Week.

Two of the most prestigious physicists in America have written a new paper explaining why greenhouse gases (GHG) produced by human activity — namely carbon dioxide — cannot cause dangerous warming on the planet. Based on their findings, Dr. Will Happer and Dr. Richard Lindzen urge Congress to repeal all Net Zero subsidies, all laws requiring GHG emission reductions, and all restrictions on fossil fuel development and infrastructure.Our special guest this week is Dr. Will Happer, who will break down how he and Dr. Lindzen reached this conclusion — and why continuing to push Net Zero without scientific justification is a recipe for economic disaster.On Episode #163 of The Climate Realism Show, Dr. Happer joins The Heartland Institute's Anthony Watts, Sterling Burnett, Linnea Lueken, and Jim Lakely to also cover the Crazy Climate News of the Week.

The Textile Innovation Podcast speaks with Simon Kew, COO of Sparxell.Sparxell develops next-generation colours and effects by providing 100% plant-based performance colourants. Spinning out from the University of Cambridge after years of research on biomimetic photonics and structural colours, Sparxell aims to eliminate toxic chemicals from colouration.With GHG emissions currently predicted to triple by the middle of the century, the fashion industry is far off course to reach Net Zero, as set out in the Paris Agreement. In this episode, Simon Kew, COO at Sparxell, and Canopy member, speaks to WTiN about decarbonising and detoxifying manufacturing in the textile industry and what this means for the whole value chain. Additionally, Kew has recently launched a book ‘The Path to Net Zero for the Fashion Industry'. He explains how the book presents quantitative science-based evidence to understand where greenhouse gas (GHG) emissions emitted by the fashion industry are generated. He also speaks about the strategies needed to achieve decarbonisation, which he sets out in the book.For more information, please visit sparxell.com. To find out more about Kew's book please visit, routledge.com. You can listen to the episode above, or via Spotify and Apple Podcasts. To discuss any of our topics, get in touch by following and connecting with WTiN in LinkedIn, or email aturner@wtin.com directly. To explore sponsorship opportunities, please email sales@wtin.com.

U.S. Farmers & Ranchers in Action established an independent scientific working group to analyze the potential for U.S. agriculture to collectively reduce greenhouse gas (GHG) emissions and possibly achieve a state of negative emissions, or emitting fewer total GHGs than are sequestered. The resulting report, “Potential for U.S. Agriculture to be Greenhouse Gas Negative,” was peer-reviewed and published. In this episode, we dive deeper into one of the key areas of opportunity outlined in the report: the potential for enhancing animal production and management. Join Farm+Food+Facts host Joanna Guza and Logan Thompson, assistant professor and Extension specialist at Kansas State University, and Ermias Kebreab, associate dean for global engagement in the College of Agricultural and Environmental Sciences, as well as director of the World Food Center at UC Davis, as they explore this opportunity. Discover the range of opportunities available to farmers and ranchers and the importance of financial sustainability. To stay connected with USFRA, join our newsletter and become involved in our efforts, here. Check out USFRA's report, “Potential for U.S. Agriculture to Be Greenhouse Gas Negative.” 

A video of this podcast is available on YouTube, Spotify, or PwC's website at viewpoint.pwc.comIn this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting.In this episode, we discuss:0:57 – Overview of IFRS S2, the role of the Transition Implementation Group, and what's driving the amendments3:52 – Clarifying the definition of scope 3 category 15 (investments) emissions12:23 – Industry classification requirements for entities engaging in commercial banking and insurance-related activities16:28 – How to apply jurisdictional relief for GHG measurement methodology19:47 – Global warming potential (GWP) values and jurisdictional relief22:55 – Next steps for the exposure draft and recommendations for reporters in the interimLooking for the latest developments in sustainability reporting?Refer to our publication on the ISSB's exposure draft proposing amendments to IFRS S2Read PwC's Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestMarcin 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 the National Office on greenhouse gas emissions and sustainability reporting and leads PwC's global technical working group focused on GHG.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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

The aviation industry and climate change: what are contrails?  A 2022 IPCC report found that direct GHG emissions from the transport sector accounted for 23% of global energy-related CO2 emissions in 2019. Road vehicles accounted for 70% of direct transport emissions, while 1%, 11%, and 12% of emissions came from rail, shipping, and aviation, respectively. As the mounting effects of climate change continue to be felt worldwide, the aviation industry is pioneering a method to reduce its contributions. Namely, it is focusing on efforts to curtail condensation trails – or contrails – which are fluffy, white cloud formations that sometimes appear as airplanes fly through the cold, humid, and icy parts of the atmosphere. Because they are a combination of soot, water vapor, and particulate matter (such as NOx), when aircrafts pass through these areas, they form cirrus clouds that absorb the radiation escaping from the surface, and, in turn, trap the heat. This phenomenon could account for around 35% of aviation's total contribution to climate change — that's about 1 to 2% of overall global warming! Together, these contrails roughly triple the total global warming impact of aviation compared to CO2 alone. Therefore, it is imperative that the aviation industry find solutions to reduce the production of contrails. What the industry has come up with: 3 solutions One method of reducing contrails consists of replacing traditional fuels with biofuels made from plant or animal biomass, waste, sugars and ethanol (corn). Sustainable jet fuels can produce 50%-70% fewer contrails according to research conducted by NASA and the German Aerospace Center (DLR). Jets using alternative fuels release fewer soot particles, thereby creating fewer ice crystal formations, which ultimately reduces contrail production by extension. Though biofuels may initially form larger crystals, they fall more quickly and melt in the warmer air below.The second method involves developing electric or hydrogen-powered commercial aircrafts. Hydrogen is an attractive alternative to traditional aircrafts because it can be burned without emitting CO2 and is widely available. These aircrafts would either burn liquid hydrogen directly into their engines, or use gaseous hydrogen in a fuel cell system. With fuel cells, the hydrogen creates an electrochemical reaction that produces electricity to charge the aircraft's batteries while in flight. A third method involves redirecting flights to avoid contrail-inducing zones. Between 2% and 10% of all flights create around 80% of the contrails, so researchers have started developing predictive models that would allow airlines to identify and avoid contrail regions similarly to how they plan to avoid turbulence. The cost is predicted to be $0.5/ ton of CO2 equivalent. Furthermore, only minor adjustments to the routes of a small fraction of airplane flights is required, making predictive models highly attractive and cost effective. Some ChallengesWhile biofuels have great potential, they come with their own set of challenges. First is the issue of land use and its effects on agriculture. Producing three billion gallons of sustainable aviation fuel would require between 8 and 11 million acres of corn or 35 and 50 million acres of soybeans, depending on crop yields. This could impact food production and cost. Shifting to corn or soybean based fuels has also been found to produce significant adverse emissions impacts. Lastly, it's unclear whether sustainable fuels can meet the world's growing demand for aerial transportation.   While hydrogen is attractive, it has lower energy density than fossil fuels, meaning that a higher onboard fuel storage volume is needed to cover the same distance as current fossil fuel-powered aircrafts. In addition, H2-powered large passenger planes would require significant changes to aircraft design, making it less cost effective in the short term when RD&D costs are considered (development of fuel cell technology and liquid hydrogen tanks, aircraft research, hydrogen infrastructure, fleet output, etc). Industry experts anticipate that it will take 10 to 15 years to make these important advancements. Lastly, contrail prediction models rely on a variety of input data, including flight trajectories, aircraft and engine parameters, fuel characteristics, and weather data. However, the availability and accuracy of some of these data inputs is still a challenge, as no standardization exists. Who is our guest? Matteo Mirolo is Head of Policy and Strategy, Contrails at Breakthrough Energy, an organization founded by Bill Gates to spur innovation in clean energy and address climate change. Prior to that he was sustainable aviation policy manager at Transport & Environment (clean transport advocacy group). Mirolo is also a member of the sustainability advisory panel at Air New Zealand. ResourcesIPCC Sixth Assessment Report: TransportThe contribution of global aviation to anthropogenic climate forcing for 2000 to 2018BiofuelsNASA-DLR Study Finds Sustainable Aviation Fuel Can Reduce ContrailsHydrogen could power the next-gen aircraft of tomorrowLand-Use Impacts of the Sustainable Aviation Fuel Grand ChallengeHow much biofuel would we need to decarbonise aviation?Hydrogen-powered aviationFurther readingAviation Contrails The missing policies on aviation emissions For a transcript of this episode, please visit https://climatebreak.org/eliminating-contrails-to-increase-aircraft-sustainability-with-matteo-mirolo/.

This week on Mondays at The Overhead Wire we're Han Solo, but we've got some really interesting pieces for everyone including on federal transportation funding, EPA trying to kill climate protections, and a group of Seattle friends build a home together. Main News Highway trust fund dead since 2008 - T4America EPA wants to kill GHG regs for power plants - New York Times Washington State woonerfs - The Urbanist US government built social housing - The Conversation The 50% AV problem - Changing Lanes Group of friends live together - Fast Company Front range rail line - Colorado Newsline Maui neighborhood built fast - Fast Company Valencia's ceramic paving - Euronews Seattle's new subway - City Observatory Regional Block Grants - Brookings Bonus Items Transit expansion in Montana - Daily Montanan Benefits of congestion pricing - New York Times EPA rolls back limits for forever chemicals in drinking water - AP Amsterdam smart charging - CleanTechnica Colorado housing order - Colorado Public Radio Urban childen prone to allergies - University of Rochester Trump will regret cutting energy star - Heatmap Economics of street fairs - Sherwood News Spain orders AirBnB - New York Times Lessons from LA mobility wallet - KTLA China's airlines raise alarm on HSR market share - South China Morning Post Dieselgate killed 16K people - The Guardian +++ Get the show ad free on Patreon! Follow us on Bluesky, Threads, Instagram, YouTube, Flickr, Substack ... @theoverheadwire Follow us on Mastadon theoverheadwire@sfba.social Support the show on Patreon http://patreon.com/theoverheadwire Buy books on our Bookshop.org Affiliate site!  And get our Cars are Cholesterol shirt at Tee-Public! And everything else at http://theoverheadwire.com    

Frequent listeners of this podcast are well aware healthcare emits an immense amount of carbon pollution at over 600 million metric tons annually. This is substantially due to energy waste or inefficiency. For example, hospitals, that account roughly 35% of the industry's GHG emissions, loses or forgoes tens billions in annual revenue or explicit and implicit lost opportunity costs. Healthcare pays in several ways for its energy inefficiency. Among other reasons, though one of the world's most high tech sectors, healthcare still largely consumes electricity produced by burning fossil fuels. Heat-generated electricity is significantly less efficient than use of renewable energy technology that avoids converting heat to electricity or work. Renewable energy is increasingly more price efficient (that explains why 92% of new electricity produced in 2024 was via renewables). Healthcare utilization or demand is increased as a result of healthcare's carbon pollution and hospitals already face market headwinds, moreover the fact inflation-adjusted payment rates have been stagnant to negative for several years. Information on Eneration can be found at: https://www.eneration.com This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.thehealthcarepolicypodcast.com

IN a market where free trade is under threat and geopolitical tensions are escalating, decisions get deferred, investment gets scaled back and doing nothing starts being passed off as pragmatic stewardship. There's no value in making long-term decisions right now. Or is there? For this week's podcast we want you to put your cynicism on hold and let our editor-in-chief Richard Meade pitch you the optimist's view. While other industries' green zeal has withered, shipping has found itself in the unexpected, and slightly uncomfortable position of being a climate leader, rather than a laggard. Even with some of the key details (reward factors, green classifications) still far off, there is an optimist case to assert that shipping actually now has a clear direction of travel when it comes to decarbonisation investment. If the IMO's target of a 65% cut in fuel GHG intensity by 2040 is to be achieved, a fuel revolution is the only option. The rules don't yet tell us how to do that. But cutting carbon intensity by that much is only really possible with a few ways, which brings us to synthetic, green e-fuels. A longer, slower transition leaves time to solve practical problems, and to explore technologies like nuclear. Shipowners have time to work out with some degree of confidence how far they can move ahead with what they have now. They know LNG-fuelled vessels look good in the early years, but ammonia-fuelled orders look better beyond 2028. They know they'll have to wait longer for that fuel, since MEPC83 did a poor job of incentivising its production. But that's where the optimism and faith in a long horizon comes in. The necessary greenwashing backlash injected some realism into shipping's sustainability debate and MEPC83 offered the beginnings of some tangible certainties, with the promise of more to come. There is much yet to be clarified, but the case for optimism is worth listening to – and that's what we are offering this week with the resolutely rosey thinkers at the Global Maritime Forum. On this week's edition of the Lloyd's List Podcast you will hear: • Johannah Christensen, CEO, Global Maritime Forum • Jesse Fahnestock, Director of Decarbonisation, Global Maritime Forum • Stephen Fewster, Treasurer, Poseidon Principles and Global Lead Shipping Finance at ING Bank

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.As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks. In this episode, we discuss: 2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments) 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries  20:17 – Scope 3 reporting and integration into the Corporate Standard 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions 28:41 – Scope 2 methodology updates: market-based versus location-based emissions 39:08 – New questions about market instruments and project-based actions 44:33 – Timeline for proposed updates and what stakeholders should do now Looking for more on GHG emissions reporting? Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered Check out our GHG podcast miniseries, Talking GHG, along with other Sustainability now episodes Read chapter 7 of PwC's Sustainability reporting guide, Greenhouse gas emissions reporting Follow our series and subscribe to our weekly newsletter to stay in the loop Guest: Marcin Olewinski - PwC Assurance practice partnerHost: 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

Due to the federal government's ongoing failure to effectively address the climate crisis, over 50 subnational entities have been taking increasingly aggressive steps to mitigate carbon pollution. Recently, Vermont (VT) and New York (NY) passed legislation to hold the oil and gas industry financial responsible for extreme weather events supercharged by their greenhouse gas (GHG) emissions. (Eleven other states are presently working to do the same.) The VT law tallies up the financial damage and then determines proportional responsibility; NY identifies in advance a damage amount and then proportionally bills responsible fossil fuel companies. VT and NY's legislation is based attribution science. Simply explained, the methodology attempts to measure to what extent anthropocentric warming caused by fossil fuel use of specific entities supercharges extreme weather events. Last month, Stanford's Dr. Christopher Callahan and Dartmouth's Dr. Justin Makin published, “Carbon Majors and the Scientific Case for Climate Liability in the journal “Nature.” The authors calculated the trillions of dollars in economic losses attributable to the extreme heat caused by emissions from individual companies or carbon majors. For example, emissions attributable to Chevron caused between $791 billion and $3.6 trillion in heat-related losses between 1991 and 2020. Drs. Callahan and Mankin's April 24 “Nature” article is at: https://www.nature.com/articles/s41586-025-08751-3 (subscription is required).A summary of the article is freely available via “The Guardian,” at: https://www.theguardian.com/environment/2025/may/05/cost-of-emissions-from-five-major-australian-resource-companies-more-than-900bn-study-finds. Info on Dr. Callahan is at: https://profiles.stanford.edu/326897 and for Dr. Mankin, at: https://geography.dartmouth.edu/people/justin-s-mankin. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit www.thehealthcarepolicypodcast.com

U.S. Farmers & Ranchers in Action established an independent scientific working group to analyze the potential for U.S. agriculture to collectively reduce greenhouse gas (GHG) emissions and possibly achieve a state of negative emissions, or emitting fewer total GHGs than are sequestered. The resulting report, “Potential for U.S. Agriculture to be Greenhouse Gas Negative,” was peer-reviewed and published. In this episode, we dive deeper into one of the key areas of opportunity outlined in the report: soil carbon management.  Join Farm+Food+Facts host Joanna Guza and Dr. Elizabeth Ellis of Colorado State University as they discuss how carbon sequestration into the soil is one of the largest potential areas for agriculture to reduce its carbon footprint. Benefits include not only increased soil carbon, but also potential crop resilience to weather extremes, decreased energy inputs and improved quality of the grain or forage produced.  To stay connected with USFRA, join our newsletter and become involved in our efforts, here. Check out USFRA's report, “Potential for U.S. Agriculture to Be Greenhouse Gas Negative.” 

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.With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practical examples to help companies apply the ESRS requirements.In this episode, we discuss:2:45 – Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing5:27 – Reporting emissions from leased assets13:13 – Reporting emissions associated with investment entities18:33 – Scope 3 measurement and minimum boundaries44:02 – Determining relevant scope 3 categories50:25 – Complexities when disclosing targetsLooking for more on GHG emissions 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)Watch or listen in to last week's video podcast, Sustainability now: GHG measurement made manageableCheck out our GHG miniseries, Talking GHG, along with other Sustainability now episodesRead Chapter 7 of PwC's Sustainability reporting guide, Greenhouse gas emissions reportingFollow our series and subscribe to our weekly newsletter to stay in the loopAbout our guestMarcin 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.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. Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC's five-step process for GHG reporting, with a deep dive into measurement approaches across scope 1, 2, and 3 emissions. In this episode, we discuss: 01:40 – PwC's 5-step process for GHG emissions reporting  06:43 – Scope 1 emissions: direct and indirect measurement methodologies 13:56 –Scope 2 emissions: market-based versus location-based methods 33:17 – Scope 3 emissions: minimum boundaries and measurement approaches for upstream and downstream emissions 50:24 – Key takeaways on measuring emissions based on practical experience  Looking for more on GHG emissions reporting? Check out our GHG miniseries, Talking GHG, along with other Sustainability now episodes Read Chapter 7 of PwC's Sustainability reporting guide, Greenhouse gas emissions reporting  Follow our series and subscribe to our weekly newsletter to stay in the loop  About our guest  Marcin 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.  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. 

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.California's climate disclosure laws have broad implications for businesses worldwide. In this episode, we break down the key reporting requirements, including on greenhouse gas (GHG) and climate risk, and discuss how companies—whether headquartered in California or not—can prepare.In this episode, we discuss:1:10 – Overview of California's climate disclosure laws3:45 – Scope of California SB 25314:05 – Greenhouse gas reporting required by California SB 25324:52 – Scope of California SB 26131:42 –Climate risk reporting under the Task Force on Climate-Related Financial Disclosures framework37:57  – Interoperability with the International Sustainability Standards Board and the European Sustainability Reporting Standards39:18 – California legal challenges, activity in other states, and why companies should continue to move forwardLooking for more on the California climate disclosure laws?Read Chapter 22 of PwC's Sustainability reporting guide, Jurisdictional sustainability reporting – California.Follow our series and subscribe to our weekly newsletter to stay in the loop.About 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. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.