#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_outlineDid you know that only a third of the emissions reductions required to achieve the country’s 2030 target are currently covered by credible plans?
As a result, we can expect to see more mandatory and voluntary regulations that require carbon emissions reporting to verify your ESG and net zero claims.
In this episode, Mel closes out the ESG Reporting Disclosures series by explaining what Corporate Sustainability Due Diligence Directive (CSDDD) is, it’s key emissions reporting requirements, the verification requirements and who qualifies for CSDDD.
You’ll learn
· What is CSRD?
· Key requirements of CSDDD
· Key emissions reporting requirements
· the emissions verification requirements for CSRD?
· Who qualifies for CSDDD?
· The likely impact of CSDDD
Resources
· CSDDD
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: Mel closes out the series on ESG reporting requirements by diving into CSDDD.
[03:10] What is CSDDD? – The Corporate Sustainability Due Diligence Directive (CSDDD) is a new EU directive that promotes sustainable and responsible corporate behaviour in companies’ operations and across their global value chains.
Purpose: It aims to promote sustainable business practices, protect human rights, and address environmental challenges.
The CSDDD was adopted by the European Commission on the 23rd of February 2022 and approved by the Council of the European Union on the 24th of May 2024. The new rules ensure that companies in scope identify and address adverse human rights and environmental impacts of their actions inside and outside Europe. The CSDDD is expected to start affecting companies from 2027 at the earliest once the directive has been transposed into national legislation.
[05:10] What are the key requirements of CSDDD?:
· Human rights due diligence: Companies must identify, prevent, and mitigate adverse human rights impacts within their value chains.
· Environmental due diligence: They must assess and manage risks related to climate change, biodiversity loss, and pollution.
· Disclosure obligations: Companies must disclose their due diligence processes, findings, and any remedial actions taken.
[06:20] What are the Emissions Reporting Requirements? Under the CSDDDD, companies are required to report on their greenhouse gas (GHG) emissions within a climate transition plan.
This includes considerations for Scope 1, 2 and 3. These were explained in more detail in a previous episode on CSRD, so go check that out if you want to learn more about the individual scope requirements.
What if you fit the requirements of both CSRD and CSDDD, do you have to double report on emissions? In short – No!
The climate transition plan required by the CSDDD will be reported within CSRD reporting, as organisations just need to adhere to the CSDDD’s implementation requirements for the transition plan.
[10:10] What are the Emissions Verification Requirements? More definitive guidance on verification requirements is expected closer to 2027. Companies will more than likely need to verify the emissions data reported through CSDDD, as the directive mandates a climate change transition plan that aligns with the Corporate Sustainability Reporting Directive (CSRD), which does require companies to verify their emissions data.
[09:55] Who qualifies for CSDDD? The Corporate Sustainability Due Diligence Directive (CSDDD) applies to both EU and non-EU companies depending on their workforce size and revenue:
EU and non-EU companies (or the ultimate parent company of a group):
· With more than 1,000 employees and a global net turnover of at least €450 million in the last fiscal year; or
· Which have franchising or licensing agreements in the EU in return for royalties with more than €22.5 million generated by royalties in the EU and have a net worldwide turnover of over €80 million in the last financial year.
[11:10] What is the possible impact of this new directive? Similar to the other ESG disclosures I’ve covered over the past few weeks in this series on reporting disclosures, the impact of the CSDDD will result in 3 key impacts:-
· Increased transparency: This directive will provide stakeholders with a clearer picture of companies' sustainability efforts, to combat greenwashing.
· Enhanced accountability: Companies will be held accountable for their environmental and social performance.
· Stimulation of sustainable business practices: The directive will encourage companies to adopt more sustainable practices, including regular reporting.
If you would like to learn more about CSDDD or inquire about the related course, please get in touch with Carbonology.
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