#210 What is the EU Green Claims Directive
The ISO Show
Greenwashing is a concern for both businesses and consumers. The proliferation of it in recent years has caused genuine green claims to be treated with an air of caution rather than being rightfully celebrated. It’s become clear that there is a need for transparent and substantiated green claims, both to help consumers and stakeholders to make informed decisions and to ensure that real steps towards sustainability are being taken. Is the upcoming EU Green Claims Directive the answer we’ve been looking for? In this episode Mel is joined by Charlie Martin, CEO and Founder of The...
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#209 Introducing The Anti-Greenwash Charter
The ISO Show
We are hitting a crunch point in regard to keeping to the 1.5°C limit as set out in the Paris Agreement. It’s going to take a collective effort to reduce the most catastrophic impacts of climate change, which is exactly why we’re seeing an increase in legislation and regulations that call for tangible evidence of sustainability efforts to combat the rise in greenwashing. If you’re looking for guidance on sustainability transparency, today’s guest has an initiative that can help. In this episode Mel is joined by Charlie Martin, CEO and Founder of The Anti-Greenwash Charter,...
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#208 The Pros and Cons of Sustainability Standards
The ISO Show
ISO Standards have been at the forefront of creating a unified approach to various aspects of sustainability, ensuring businesses have a robust framework to both manage and reduce their environmental impact. However, there are a lot of different sustainability Standards that cover specific areas of sustainability, or only apply to certain sectors. Each come with their own pros and cons, making it tricky to pick the best fit for you. In this episode Steph Churchman introduces four of the leading sustainability focused ISO Standards and explains the benefits and disadvantages of...
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#207 Management Review – The Fallacy Of The Annual Event
The ISO Show
If you’ve ever implemented an ISO Standard, then the term Management Review will be familiar to you. It’s a mandatory part of the implementation process, and a crucial tool for monitoring continual improvement. Somewhere down the line, it’s become a bit of a myth that a Management Review needs to be an annual meeting. That is simply not the case, while required by the Standard, it’s very flexible on how this could be achieved. In this episode Ian discusses the purpose of Management Review, including what you should be including and getting out of the review and breaks down...
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#206 Aligning Objectives with Strategic Direction
The ISO Show
The importance of setting key objectives can’t be understated. They help drive continual improvement and reflect a business’s key metrics for success in various areas. They are also a key aspect of implementing an ISO Standard, with most specifying a dedicated Objectives clause. While most businesses will have objectives irrespective of any ISO certification, many may fall into the familiar trappings of having separate objectives for different departments, which only serves to fragment your measurement of success. In this episode Ian discusses the importance of setting key business...
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#205 Building AI Resilience with Cloud Direct
The ISO Show
AI usage has skyrocketed in the past 2 years, with many commonplace apps and software now featuring an AI integration in some form. With the rapid development and possibilities unlocked with this powerful technology, it can be tempting to go full steam ahead with implementing AI use into your day-to-day business activities. However, new technologies come with new risks that need to be understood and mitigated before any potential incidents. In this episode Mark Philip, Information Security Manager at Cloud Direct, joins Ian to discuss emerging AI risks and how you can build AI...
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#204 Greenwashing – Separating Fact From Fiction with ISO 14064 Verification
The ISO Show
The uptick in greenwashing cases, and subsequent outing of these claims only serves to make stakeholders and consumers dubious of any businesses sustainability pledges. One key way to combat this is to have the information to back up your claims, something that is becoming a mandatory requirement for some depending on sector, location or company size. In this episode, Mel dives into the use of ISO 14064 and how verification to this internationally recognised Standard can help companies build trust and ensure their climate action claims are genuine and impactful. You’ll learn ...
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#203 The 7 Shades of Greenwashing
The ISO Show
The rampant rise of greenwashing threatens to undermine genuine sustainability efforts and mislead consumers, with over 900 businesses in Europe being accused of the practice in 2024. Greenwashing can come in many different forms, and the tactics used aren’t always easy to spot. In this episode, Mel dives into the 7 shades of greenwashing and explains the common greenwashing tactics you should be on the lookout for. You’ll learn · What is Greencrowding? · What is Greenlighting? · What...
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#202 The Rise of Greenwashing
The ISO Show
In a world increasingly concerned about environmental impact, companies are under immense pressure to demonstrate their sustainability credentials. But how can businesses truly differentiate themselves from those simply paying lip service to green practices? Greenwashing is a term that you will likely be familiar with, as it’s one that’s been on the rise as consumer preference steers towards those who are seen to be doing the right thing. Alarmingly, high-severity cases, which involve companies that took a purposeful and systematic approach to concealing ESG violations, rise by more than...
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#201 It Shouldn’t Happen To An Auditor
The ISO Show
The end of another year has rolled around in the blink of an eye! We’ve managed to publish a whopping 42 episodes this year, pushing us over the 200 episode mark. We want to thank all our listeners, both old and new, for allowing us to continue to share both ISO tips and success stories from our wonderful clients. We hope you’ll follow along as we continue our podcasting journey in 2025. To close out the year, Ian Battersby and Steve Mason share some of their stories of misadventures during audits, from common mistakes, to broom battles and forklift mishaps, they really have seen...
info_outlineBusinesses are coming under increasing pressure to monitor, report and reduce their energy use and carbon emissions to meet net zero targets.
As a result, we’re seeing an increase in both mandatory and voluntary regulations that require carbon emissions reporting to verify your net zero claims.
In this episode, Mel continues the ESG Reporting Disclosures series by explaining what The International Sustainability Standards Board Climate-related Disclosures (ISSB S2) are, the emissions reporting and verification requirements and who qualifies for ISSB S2.
You’ll learn
· What is ISSB S2?
· What is the scope of ISSB S2
· What are the emissions reporting requirements for ISSB S2?
· Emissions verification requirements
· Who qualifies for ISSB S2?
Resources
· ISSB S2
In this episode, we talk about:
[00:30] Join the isologyhub – To get access to a suite of ISO related tools, training and templates. Simply head on over to isologyhub.com to either sign-up or book a demo.
[02:10] Episode summary: Over the course of September, Mel will be exploring the latest climate change regulations that may affect your organisation. In this episode she dives into The International Sustainability Standards Board Climate-related Disclosures (ISSB S2).
[03:20] What is ISSB S2? – The International Sustainability Standards Board Climate-related Disclosures (ISSB S2) is a new global standard that mandates entities to provide comprehensive information about climate-related risks and opportunities.
The ISSB S2 was issued by the International Sustainability Standards Board on the 26th of June 2023 and is effective for annual reporting periods beginning on or after the 1st January 2024. The new standard ensures that companies disclose physical and transition risks and their potential impact on the move towards a low carbon economy.
[04:20] Further learning with Carbonology: Carbonology have created a half-day course which walks you through all of the various carbon reporting disclosures and sustainability disclosure reporting requirements.
If you would like to learn more, get in touch with Carbonology.
[07:00] What does ‘Acute and Chronic Physical risks’ mean in the context of ISSB S2? Climate related physical risks are risks resulting from climate change that could be event driven, so an example of an acute physical risk could arise from weather related events like storms, floods and heatwaves, which are increasing in frequency.
These could have a knock-on effect to businesses, taking a heat wave as the example, you will need to consider:
· Can your IT systems and datacentres cope with it?
· Have you got resilience built in to your operations to be able to deal with that sort of disruption to your organisation?
Chronic physical risks arise from longer term shifts in climatic patterns, including changes in precipitation and temperature, which could lead to sea level rises and reduced water availability and changes in soil productivity.
These risks could carry a weighty financial burden either through direct damage to assets, or indirectly through supply chain disruption.
[09:35] Join the isologyhub and get access to limitless ISO resources – From as little as £99 a month, you can have unlimited access to hundreds of online training courses and achieve certification for completion of courses along the way, which will take you from learner to practitioner to leader in no time. Simply head on over to the isologyhub to sign-up or book a demo.
[11:43] What does ‘Transition risk’ mean in the context of ISSB S2? This is looking for a climate related transition plan, which should include targets, actions and resources for the transition towards a lower carbon economy.
This would include actions such as reducing greenhouse gas emissions.
[12:30] What is the scope of ISSB S2? This Standard applies to:
· climate-related risks to which the organisation is exposed, which are:
· climate-related physical risks; and (ii) climate-related transition risks; and
· climate-related opportunities available to the entity.
Climate-related risks and opportunities that could not reasonably be expected to affect an organisation’s prospects are outside the scope of this Standard.
· The Standard covers:-
· Governance
· Strategy
· Climate related risks and opportunities
· Business Model and Value Chain
· Financial position, financial performance and cash flows
· Climate resilience
· Risk Management
[14:10] What are the emissions reporting requirements for ISSB S2? - Under ISSB S2, companies are required to measure and disclose their greenhouse gas (GHG) emissions across three scopes:
· Scope 1 Emissions: Direct emissions from owned or controlled sources. For example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.
· Scope 2 Emissions: Indirect emissions from the generation of purchased energy. This includes emissions from the production of electricity, steam, heating, and cooling consumed by the company.
· Scope 3 greenhouse gas emissions: Indirect greenhouse gas emissions (not included in Scope 2 greenhouse gas emissions) that occur in the value chain of an entity, including both upstream and downstream emissions. Scope 3 greenhouse gas emissions include the Scope 3 categories in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011).
[16:20] Emissions verification requirements - Under ISSB S2, companies are required to have their reported greenhouse gas (GHG) emissions data verified.
Verification can provide users of financial reports confidence that the information is complete, neutral and accurate.
Disclosure of inputs to Scope 3 greenhouse gas emissions needs to disclose information about the measurement approach, inputs and assumptions it uses.
[18:30] Who qualifies for ISSB S2? - ISSB S2 applies to all entities that are required by law, regulation, or administrative provision to prepare financial statements. This includes, but is not limited to:
· Publicly listed companies
· Large private companies
· Financial institutions such as banks and insurance companies
· State-owned enterprises
Entities are encouraged to adopt the ISSB S2 voluntarily, even if they are not mandated by law or regulation. Early adoption is permitted and encouraged to enhance transparency and accountability in climate-related disclosures.
If you would like some help with your carbon emissions reporting, please get in touch with Carbonology.
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