#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_outline2030 is fast approaching and we’re already falling behind on our Net Zero targets, which will take a coordinated collective effort to get back on track.
As a result, businesses are coming under increasing pressure to monitor, report and reduce their energy use and carbon emissions to meet net zero targets.
This has led to 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 Corporate Sustainability Reporting Directive (CSRD) is, how it affects your emissions reporting, the verification requirements and who qualifies for CSRD.
You’ll learn
· What is CSRD?
· How will the CSRD affect your Emissions Reporting?
· What are the emissions verification requirements for CSRD?
· Who qualifies for ISSB S2?
Resources
· CSRD
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 Corporate Sustainability Reporting Directive (CSRD).
[02:55] What is CSRD? – The Corporate Sustainability Reporting Directive (CSRD) is a new EU directive that modernises and strengthens the rules concerning the social and environmental information that companies have to report. It revises the 2014 Non-Financial Reporting Directive (NFRD), extends the scope of covered companies, and strengthens the reporting requirements.
The CSRD was formally adopted by the European Council on 28 November 2022.
The directive is transforming ESG reporting and will start affecting almost 50,000 companies from 2024 by expanding the scope to include all large companies, all companies listed on regulated markets, and non-EU companies with substantial activities in the EU. This includes non-EU companies with subsidiaries operating within the EU or those listed on EU regulated markets.
Many companies located both within and outside the EU will be affected during the CSRD’s phase-in period beginning in fiscal year 2024.
[05:10] How will the CSRD affect your Emissions Reporting?: Under the CSRD, companies are required to report on their greenhouse gas (GHG) emissions. This includes:
· 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.
· Significant Scope 3 Emissions: Other indirect emissions that occur in a company’s value chain. Companies are required to report on significant Scope 3 sources. This could include emissions from business travel, employee commuting, waste disposal, etc.
[07:10] What are the Emissions Verification Requirements? Under the CSRD, companies are required to have their reported GHG emissions data verified by an independent third party. The verification process ensures the accuracy and reliability of the reported information.
Verification options for CSRD include:
· Independent Verification: Companies must engage an accredited third-party verifier to audit and confirm the accuracy of their GHG emissions reports.
· Verification Standards: The verification must be conducted in accordance with recognised international standards, such as ISO 14064-3.
· Assurance Levels: The verification should provide a reasonable level of assurance that the emissions data is accurate and complete.
· Frequency of Verification: Verification is required on an annual basis to ensure ongoing accuracy and compliance with the CSRD.
[10:10] Who qualifies for CSRD? The Corporate Sustainability Reporting Directive (CSRD) applies to a broad range of companies based on the following criteria:
1) Companies listed on regulated markets in the EU (excluding listed micro-enterprises).
2) Large companies, classified as those meeting at least two of the following three conditions:
· More than 250 employees.
· A turnover of over €40 million.
· Over €20 million in total assets.
3) Listed Small and Medium-sized Enterprises (SMEs), although there will be a transitional period when SMEs can opt out until 2028.
4) Non-EU companies with a net turnover of €150 million in the EU, and with at least one subsidiary or branch in the union.
If you would like to learn more about CSRD or inquire about the related course, please get in touch with Carbonology.
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