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Double Materiality

Insights and analysis from climate and tech.

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Renewable Energy

The Iran Crisis and the True Cost of Fossil Dependency: Five Actions for European Companies

Iran crisis 2026: Why fossil energy dependency is a material ESG risk - and five actions European companies can take now, from PPAs to battery storage.

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Electrotech Revolution: Why German Investors Must Act Now

The $10 trillion electrotech shift is reshaping energy markets. Discover why German ESG investors are pivoting from fossil fuels to solar, wind & EVs.

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Battery Storage Investment 2026: Market Trends, ROI & Project Economics

What drives battery storage cost per kWh in Germany, which markets pay through revenue stacking, and how grid fee rules decide the business case.

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AI Data Center Energy Consumption: 2030 Projections & Sustainability Impact

AI data centre energy and water use, why the 2030 projections diverge, and the energy, water and emissions figures operators have to disclose under ESRS.

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Corporate PPAs in Europe: Offtake Tenders, Structures and Reporting

How European corporate PPA tenders run, where prices sit, and what physical, sleeved and virtual structures mean for accounting, Scope 2 and ESRS E1.

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PPA Accounting Under IFRS: Practical Guide for Energy Companies [2026]

Accounting for power purchase agreements under IFRS 9 and IFRS 16: classification path, lease vs. derivative test, own-use evidence and the 2026 amendments.

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