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Double Materiality

Insights and analysis from climate and tech.

SBTi 2026: Targets, Validation, Scope 3 & CSRD Integration — The Complete EU Guide

Executive summary
  • As of early 2026, 9,764 companies hold validated SBTi near-term targets and...
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Sustainability Reporting Made Easy: A Guide to the VSME Standard for SMEs

Sustainability Reporting Made Easy: The VSME Standard was specifically developed for small and...

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Navigating ESRS Compliance: Practical Steps for Small and Medium-Sized Enterprises (VSMEs)

Small and medium-sized enterprises (VSMEs) will soon have to implement the new EU Sustainability...

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MACC Analysis: Prioritize CO₂ Reductions by Cost & Impact

Executive Summary: Marginal abatement cost curves (MACCs) have evolved from static planning tools...

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