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SEC’s climate disclosure rule proposal explained

IBM Journey to AI blog

The SEC supported by ESG reporting software IBM Envizi’s existing suite of ESG reporting solutions are well placed to support SEC’s proposed rules announced in March 2022, by supporting organizations to meet stringent ESG reporting commitments within an auditable, single system of record built on the GHG Protocol.

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The EU’s Corporate Sustainability Reporting Directive explained

IBM Journey to AI blog

The Corporate Sustainability Reporting Directive (CSRD) reached a provisional political agreement in June 2022, signaling it will take effect in January 2024 for all relevant companies. NFRD vs. CSRD: Key differences explained The EU CSRD builds on the existing NFRD to make reporting more thorough and relevant.

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The Indian Business Responsibility and Sustainability Report (BRSR) explained

IBM Journey to AI blog

India’s Business Responsibility and Sustainability Report (BRSR)—a framework for environmental, social and governance (ESG) reporting—comes into effect in 2023. As India moves to mandatory ESG reporting, the BRSR is aimed at improving compliance, consistency and communication around non-financial disclosures.

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Accelerating scope 3 emissions accounting: LLMs to the rescue

IBM Journey to AI blog

A 2022 CDP study found that for companies that report to CDP, emissions occurring in their supply chain represent an average of 11.4x As previously explained, spend data is more readily available in an organization and is a common proxy of quantity of goods/services. more emissions than their operational emissions.

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