Unpacking Scope 3: Category 4 – Logistics emissions | Tackling upstream transport & distribution
GHG Scope 3 Upstream activites | Category 4 – Upstream transportation and distribution This is the last of the first four Scope 3 categories whose time boundary happended in the past compared to the reporting period. Every product or material that enters your business has already travelled a long way, often […]
Understanding “like-for-like” performance and its GRESB scoring impact
As ESG reporting continues to evolve, frameworks like GRESB are placing greater emphasis on transparency, comparability and measurable impact. Thanks to our GRESB Partners‘ exclusive Early Access to the essential 2026 GRESB reporting resources and updatd materials, January offers perfect timing to revisit one of the most important concepts shaping performance […]
Unpacking Scope 3: Category 3 – Fuel and energy-related activities
GHG Scope 3 Upstream activites | Category 3 – Fuel and energy-related activities beyond Scopes 1&2 When we talk about energy-related emissions, most people think of Scope 1 (direct fuel use) or Scope 2 (purchased electricity). But energy’s carbon story doesn’t stop there. Behind every unit of electricity or litre of […]
Happy holidays!
We wish our business partners and associates the warmest festive wishes and a New Year of peace and progress, as we celebrate the strenght and resilience that define our shared journey!
Voluntary reporting for SMEs & UK SRS: how the UK is replacing a taxonomy-first approach
As the UK builds out its Sustainability Disclosure Requirements (SDR) and the UK Sustainability Reporting Standards (UK SRS), small and medium-sized enterprises (SMEs) face a changing landscape. Where policymakers once considered a distinct UK “green taxonomy” to classify sustainable economic activity, the emphasis is moving instead toward standards-based disclosures (UK […]
Unpacking Scope 3: Category 2 – Capital goods
GHG Scope 3 Upstream activites | Category 2 – Capital goods and carbon: the footprint of your fixed assets When businesses think about emissions, they often focus on day-to-day operations electricity, transport, or waste. But what about the long-term investments that make those operations possible? From buildings and machinery to […]
How the new GRESB roadmap keeps driving sustainable value
There’s a reason why E.S.G. Solutions has been a GRESB Partner since its very first year of trading: we believe in the common mission, simple but powerful, to help investors and fund management teams create sustainable real estate and infrastructure assets that deliver lasting value. Since 2009 the GRESB Standards […]
Unpacking Scope 3: Category 1 – Purchases and their carbon impact
GHG Scope 3 Upstream activites | Category 1 – Purchased goods and services When companies think about their carbon footprint, the first image that comes to mind is usually smoke from factory chimneys or fuel-burning vehicles. But for most businesses, the largest share of emissions doesn’t come from their own operations […]
GRESB updates, including some Regional Insights
With so many events, initiatives and products launched by GRESB in this last quarter of the year, it may be difficult to catch up with the various industry trends and priorities in preparation for a successful 2026. We thought to summarise the key bullet points for your ease in this […]
ESOS Newsletter November 2025 Issue 41
Legal compliance deadline! ESOS participants are reminded that the deadline for the initial progress update (PU1), is 5th December 2025. A compliant PU1 needs to be submitted, regardless of whether or not their submitted Action Plan filed by 5th March 2025 included proposals on any energy efficiency measures. The PU1 […]