CSRD governance: executive readiness still matters
ESG reporting is changing again. The EU’s Omnibus reforms have materially narrowed the scope of the Corporate Sustainability Reporting Directive (CSRD), with mandatory reporting now focused on the largest companies, those exceeding BOTH 1,000 employees AND €450 million in net annual turnover. The European Commission has also revised the European […]
GRESB Results 2026
The final GRESB Benchmark Reports were released globally on 1st October 2026 and we would like to congratulate our clients for some remarkable results achieved this year! Here’s some statistics that summarise the tremendous effort made this year by our team led by three certified GRESB 2026 Accredited Professionals: 27 Benchmarks […]
Operational or financial control in leased assets: what’s the difference?
In the 25th and last blog article of our Carbon Clarity series our colleague Rutuja Dongare covers one of the fundamental issues of emissions reporting for leased assets, a concept that quietly shapes everything but is often misunderstood: control. Not control in a general sense, but how your organisation defines […]
Net Zero: from Commitment to Implementation
Net zero is becoming increasingly important for investors, but the conversation is starting to change. The focus is moving beyond whether firms have made a commitment, towards whether they can demonstrate credible progress. GRESB provides a good indication of this shift. In its 2025 Real Estate Assessment, 81.5% of real […]
The future of Scope 3: understanding the proposed Category 16
For more than a decade, the GHG Protocol Corporate Value Chain (Scope 3) Standard has helped organisations measure and report emissions across their value chains through 15 well-defined categories. These categories have become the global benchmark for carbon accounting, enabling businesses to identify emission hotspots and make informed decisions to […]
SBTi 2.0: from setting targets to delivering results
Over the past few years, science-based targets have become the benchmark for credible corporate climate action. Thousands of organizations have committed to reducing emissions in line with climate science, helping shift the conversation from ambition to accountability. Now, the Science Based Targets initiative (SBTi) has released its Corporate Net-Zero Standard […]
ESOS Phase 4 | Hot update!!!
The government has made changes to ESOS, which came into force on 22th July 2026 via the Energy Savings Opportunity Scheme (Amendment) Regulations 2026. The main changes are: Removal of Display Energy Certificates (DECs) and Green Deal Assessments (GDAs) as compliance routes; Progress against action plan commitments in Phase 3 […]
UK Government revises MEES proposals for commercial properties: a more targeted path to the B band of an EPC Asset Rating
On 18th June 2026, the UK Government published its interim response to the 2019 and 2021 consultations on strengthening the Minimum Energy Efficiency Standard (MEES) for the non-domestic private rented sector in England and Wales. The response confirms a revised approach to improving the energy performance of commercial buildings, balancing the […]
Unlock more meaningful benchmarking with GRESB’s Customized Peer Group functionality
The ability to benchmark performance effectively starts with comparing your portfolio against the right peers. The Customized Peer Group feature for Real Estate Participants is now live in the GRESB Portal, enabling Account Managers to refine their benchmarking experience by selecting the criteria that best reflect their portfolio (e.g. location, […]
Unpacking Scope 3: Category 15 – Investments
GHG Scope 3 Downstream activites | Category 15 – Investments Introducing the last category of the “downstream” Scope 3 emissions, whose time boundary has NOT happended BEFORE the reporting period. Category 15 is also the last item of the historic categories included in the GHG Protocol publication “Corporate Value Chain […]

















