ESG Snapshot: Issue 131

• BCSDA Exchange returns 18 May with member intelligence and an interview with BSI
• Budget 2026–27 I BCSDA Analysis finds it is an operating-risk map for sustainable business
• Federal Court decision sharpens native-title compensation exposure for mining and infrastructure
• ACCC Coles ruling raises the evidence bar for pricing and value claims
• ASIC tells boards to lift cyber resilience as frontier AI raises risk
• China’s ISSB alignment and SEC retreat widen the global disclosure split
• Hydrogen Headstart shortlist tests whether green hydrogen can become bankable
• Nature and offset integrity move from policy debate to legal and investor risk
• Data-centre “100% renewable” claims face tougher scrutiny over actual emissions
• State transition signals build: landfill pressure, reef water quality, gas retirement and zero-emission freight

BCSDA’s public facing work last week spanned Federal Budget analysis, circular economy reform, recycling standards, plastics treaty engagement, global UNFCCC COP intelligence and sustainability education.

• Published: Budget 2026–27: an operating-risk map for sustainable business. Read
• Submitted: BCSDA response to the Draft Australian Recycling Facilities Standard v1.0 2026
• Engaged: Business Coalition for a Global Plastics Treaty member and supporter call
• Joined: CANA Federal Budget briefing and WBCSD UN COP 31 member briefing
• Contributed: Circular Australia Precincts and Infrastructure Taskforce
• Briefed: Visiting North Carolina students through the American Universities International Program
• Reviewed: 2025 submissions to the inquiry into the Australian tyre sector

• Register for 18 May 2026 I BCSDA EXCHANGE I Past Editions
• Register for 26 May 2026 I BCSDA LANDSCAPE I Past Editions

Partners

• 3 June 2026 I Join Business for Nature, the We Mean Business coalition, and Business4Land for a high‑level briefing. Triple COP webinar: what businesses need to know. More
• 3 June, 6pm Sydney | Oil Companies in Disguise: Are Investors Mispricing Automotive Climate Risk? Carbon Tracker and InfluenceMap will host a 45-minute investor webinar previewing their forthcoming Oil Companies in Disguise – 2026 Edition report. The session will examine whether investors are underpricing automakers’ exposure to oil demand and carbon risk, including through underreported Scope 3 emissions, hybrid assumptions and diverging EV strategies. More
• 16 June | WBCSD Scope 3 Innovation Forum 2026 The Amsterdam forum will focus on how companies are moving from Scope 3 disclosure to practical value-chain emissions reduction. Useful for companies working with suppliers, customers and solution providers under real commercial constraints. More

Climate & Energy

• NEW 1 June 2026 I Registrations are open for the June intake of Griffith University’s “Becoming Climate Ready” online short course. The course runs online over 10 weeks and is designed for local government staff to build practical climate risk and governance capability. More
• Manufacturing: Tackling logistics holistically The SME Climate Hub has released free manufacturing courses on emissions reduction, including logistics. The training links climate action to customer expectations, supplier relationships and regulatory readiness. More

Cities, Industry, Infrastructure, Innovation & Mobility

• NEW The Green Building Council of Australia is running June 2026 professional development sessions on social value and First Nations design and collaboration in the built environment. More
• Siemens’ eMobility training programs focus on the installation, operation, and maintenance of EV charging infrastructure, helping organisations build technical capability and improve charger reliability through official certification. Learn more

Nature

• TNFD Learning Lab TNFD’s free, self-guided Learning Lab helps users understand, assess and report on nature-related issues through nine structured modules. Useful for teams beginning to build nature-risk literacy.

• Two Steps Forward: sustainability professionals under pressure Joel Makower and Solitaire Townsend discuss the latest Trellis State of Sustainability Report, including what it says about pressure on the profession and why inner work and reflection may matter for sustainability leaders. More
• Bloomberg Zero: electrification and global stability Akshat Rathi speaks with Gerald Butts, former Chief of Staff to Canadian Prime Minister Justin Trudeau, about whether electrification could support a more stable global order — and how supply-chain and geopolitical risks may shift after the green transition. More

• 18 May | Brisbane Directors’ Briefing: NFP Governance and Performance Study AICD briefing on findings from the 2025–26 not-for-profit governance and performance study. Available in person and virtually. More
• 20 May | Launch: 2026 State of the EU ETS Report Launch of the 2026 State of the EU ETS Report, produced by ERCST, BloombergNEF and Compass Lexecon. More
• 21 May | Building Sustainable Portfolios: A Rules-Based Approach to ESG Measurement FTSE Russell webcast on rules-based ESG measurement, with Irene Jee, Carmen Leung, Angie Liew and Tsai Xin Zhi. More
• 21 May | Governing in the Age of Agentic AI
  Free virtual webinar launching a white paper on AI governance, hosted by Diligent, Mallesons, CAIDE, SEEK and EthicAI. More
• 21 May | AI Data Centres in Australia: Sovereignty, Resilience and Opportunity UNSW Canberra discussion and Q&A on data centres, sovereignty, resilience and hyperscale AI investment in Australia. More
• 25 May, 12.30pm AEST | BZE National Action Plan webinar
  Beyond Zero Emissions will outline its place-based framework for assessing regional readiness for clean industry, with early findings from two Western Australian regions and participant Q&A. More
• 26 May, 2–3pm AEST | Rethinking Australia’s Approach to Land Use
  Climateworks Centre briefing on national land-use frameworks, climate and biodiversity targets, and regional economic implications, informed by Climateworks and Deakin University’s LUTO2 spatial modelling. More
• 29 May | NGER Method 2 review: open-cut coal mine fugitive emissions Australian Government webinar on the review of NGER Method 2 for open-cut coal mine fugitive emissions, including implementation, compliance, key issues and stakeholder engagement. More

• DAFF is hiring Assistant Director for its Information Management Section.
• DCCEEW is hiring Director (Chief of Operations - Operations Management Centre) for its Operations Management Centre.
• DCCEEW is hiring Directors - Regulatory and Policy for its National EPA.
• ERM: Consulting Associate, Sustainable Operations - (Apply Here)
• Google: Product Marketing Manager, Climate AI - (Apply Here)
• Green Climate Fund (GCF): Corporate Strategy and Performance Lead - (Apply Here)
• Novo Nordisk: Environmental Project Manager - (Apply Here)
• Services Australia is hiring General Manager, Operations Management for its Operations Management Division.
• UNOPS: Programme Management - Senior Associate - (Apply Here)

Salary Surveys

• ACCC court win lifts the bar on pricing claims as marketing narratives now need evidence The Coles decision raises the evidentiary standard for consumer-facing pricing and value claims. More
• Budget 2026 signals restraint, with targeted reform on housing, tax and services The Budget narrows deficits while advancing reforms affecting housing, tax, services and household affordability. More
• Australian budget funds National Technical Regulator to integrate rooftop solar, home batteries and future vehicle-to-grid into NEM. Key allocations include 25.3m for the regulator, 97.3m for the roadmap to modernise the NEM, plus a 20% gas reservation policy with AEMO oversight and the National Environment Protection Agency establishment. More
• Budget unveils a comprehensive productivity and regulatory cost reduction package to lift growth and living standards. The package aims to cut regulatory costs by $10.2 billion annually and boost long-run GDP by about $13 billion, while expanding R&D incentives and loss carry back/refundability to spur investment and innovation. More
• Hydrogen Headstart shortlists sharpen reality check on Australia’s green hydrogen economics Shortlisted projects test whether public support can translate into commercially viable green hydrogen deployment. More
• Nature markets scale as Australia’s offset-integrity debate sharpens Australia’s nature-market debate is making offset integrity, assurance and legal risk more material for investors and project proponents. More
• Federal Court sharpens native-title compensation exposure for mining proponents The decision increases legal and financial exposure for land-based projects where native title rights are affected. More https://www.fedcourt.gov.au/
• Productivity Commission inquiry announced – Regulatory barriers to business dynamism The inquiry puts regulatory friction, competition and business dynamism back on the national reform agenda. More
• Australian guidance clarifies decommissioning rules for offshore oil and gas assets, including when leaving infrastructure in place may be allowed It details how legislative frameworks intersect, which categories cannot be left in the sea, and that approvals to leave infrastructure are case-by-case, not guaranteed, emphasising early planning and regulator-led assessment More
• Housing reform package targets higher supply, fairer taxes, and more homeownership for Australians through policy measures. The package lifts housing funding to $47 billion, extends the foreign investor ban, unlocks 65,000 homes via infrastructure funding, strengthens renter protections, and expands social housing and skilled migration pathways. More
• ASIC urges urgent cyber resilience upgrade as frontier AI raises risk; governance must drive proactive security measures. In an open letter, ASIC asks licensees and market participants to reassess cyber plans, strengthen fundamentals, patch promptly, manage third-party risk, and ensure boards oversee risk frameworks and incident response. More
• [Consultation] Public feedback is sought on the draft National Environmental Standard for Environmental Offsets to ensure genuine compensation for unavoidable damage. The Standard aims to guarantee offsets restore ecosystems with options such as activities or payments, and consultation on exposure draft is open before finalisation; additional standards for First Nations and data are in development. More
• Australia to invest $14.8b in fuel resilience, security and price relief package across supply chains and refineries The plan boosts fuel security through international sourcing, reserves to 50 days, and refinery support, while consumer relief halves fuel excise and waives the heavy vehicle charge for three months, with enforcement More
• Budget 2026–27 allocates $1.2b over 5 years to Closing the Gap initiatives for First Nations communities. The plan includes $299m to double RJED jobs by 2030, plus funding for cost-of-living support, remote stores stock, Aboriginal Hostels, Indigenous boarding grants, and governance support. More
• Copper sector hinges on innovation to meet rising demand while reinforcing secure, sustainable supply chains. Australia is the eighth-largest copper producer, with CSIRO-led R&D spanning discovery, processing, sensing, AI and leaching to improve ore efficiency, cut energy use and waste, and reinforce a secure, emission-reducing supply chain. More
• Australia strengthens critical minerals capability with two new ANSTO facilities advancing onshore processing and supply-chain resilience Clay-hosted rare earth pilot plant and high-temperature chlorination facility test processing pathways, backed by the Australian Critical Minerals R&D Hub, to reduce risk, lower costs, and expand onshore capability More
• Industry-led group forms to co-design first Electricity Services Entry Mechanism contracts to support future Australian electricity investment. Eleven members from electricity traders and energy users will work with DCCEEW and ASL, with the AER as observer and LEK guiding, delivering ESEM designs after workshops, with a report due in November. More

• NSW warns landfill capacity is becoming an urgent infrastructure risk NSW has flagged growing pressure on landfill capacity as circular economy reform accelerates, warning that Sydney faces a tightening waste-infrastructure challenge. More
• NSW launches $60m early benefits fund for New England REZ communities EnergyCo will provide initial funding for local infrastructure, services and jobs before REZ construction begins, with community input to shape longer-term regional benefits. More
• NSW council advances organics facility to cut landfill volumes
  The planned facility, due in 2027, will process up to 15,000 tonnes of organics a year for about 20,000 homes and businesses, with potential to expand to 30,000 tonnes. More
• NSW starts construction on green hydrogen and ammonia hub near Moree The GEGHA plant will produce 4,500 tonnes of low-carbon ammonia and 200 tonnes of green hydrogen a year, supporting regional energy security, manufacturing and diesel-emissions reduction. More
• NSW advances Great Koala National Park with carbon-project requirement The park’s creation depends on registering an Improved Native Forest Management carbon project, with more than 4,000 community submissions received and Aboriginal cultural heritage ranger roles planned. More

• Queensland electric ferry project moves to demonstration stage Queensland’s electric passenger ferry project will test marine transport electrification in real-world conditions and generate operating data for future deployment. More
• Queensland receives $48m disaster recovery boost
  Commonwealth and state funding will support long-term recovery across affected LGAs, including environmental repair, sports and community assets, wellbeing programs, primary producer support and relief activities. More
• Stronger Homes Grant expands to 47 Queensland LGAs
  Eligible homeowners in additional flood-affected areas can access grants of up to $10,000 for flood-resilient upgrades, with applications open until November 2026. More
• Queensland releases 18,250 ML of Barron water for agriculture and industry Applications are open for unallocated Barron water to support regional agriculture, industry growth and investment certainty under the Watertight Water Security Plan. More
• New Reef 2050 water-quality strategy targets runoff and reef resilience The new Reef 2050 Catchment Water Quality Strategy sets science-based targets to reduce sediment and nutrient runoff and improve Great Barrier Reef resilience, backed by about $1.8b in funding to 2030. More

• South Australia moves to lift South East fracking moratorium
  Proposed legislation would allow planning and baseline environmental work for potential South East gas projects, subject to environmental assessment, public consultation, regulatory approval and community safeguards. More

• Tasmania secures $4.4m for drought and climate resilience
  Joint federal and Tasmanian funding will support community-led drought and climate resilience work to 2029, including $450,000 in Quick Wins Grants for 25 recipients. More
• CEFC commits $1.2b to TasNetworks’ North West Transmission Developments CEFC concessional finance is expected to lower project capital costs and reduce Tasmanian network charges over time, with forecast consumer benefits of about $315m in the first five years. More

• Victoria joins zero-emission freight pact
  Victoria’s new freight partnership sets clearer direction on zero-emission trucks, buses, charging and transport decarbonisation. More
• Gas-retirement planning needs better electricity-demand data
  Victoria’s 2.2 million gas customers could shift winter peaks onto the electricity system, adding around 30 GWh of daily demand. More granular gas disconnection data is needed to manage cross-fuel planning and undervoltage risks. More
• Melbourne and Sydney councils trial kerbside EV charging
  Port Phillip, Merri-Bek and Mosman are testing resident-led kerbside charging models for homes without off-street parking, balancing access, safety and streetscape impacts. More
• Indigenous-led project turns drone imagery into land-management insights Nallawilli Bunjil has used CSIRO Kick-Start support to develop a computer vision model that detects and classifies vegetation from drone data, with potential future use in early plant-stress detection. More

• WA tackle-shop rebates support fishing shift during demersal recovery RFBL holders can claim rebates of up to $50 through ServiceWA, supporting more than 40 WA tackle shops as new demersal bag and size limits start from 1 June More
• WA invests $300,000 in Manjimup cold-storage research
  A new cold-storage facility at Manjimup Institute will help DPIRD scientists and the Apple Breeding Program extend shelf life, reduce post-harvest costs and cut emissions. More
• Regional WA councils receive $630,000+ for water security and resilience Seven councils will share funding for storage, stormwater, bore and piping upgrades to improve water security, firefighting capacity and climate resilience. More
• WA funds Aboriginal environmental health pilot with $3.7m
  The two-year pilot, starting in early 2027, will expand regional coordinators, prevention roles and training to link housing conditions, primary care and home-based disease prevention More

• China’s ISSB alignment adds momentum to the global reporting baseline China’s move toward ISSB-style reporting signals faster convergence around global sustainability disclosure rules. More than 50 jurisdictions are expected to align by 2027, reducing fragmentation while lifting expectations for comparable sustainability data. More
• China energy imports drop in April amid Iran war as fuel exports hit decade low Energy disruption and export controls show how geopolitical shocks can affect fuel supply and clean-energy systems. More
• Fuel shortages and high prices push adoption of EVs in Africa, led by Ethiopia | Fuel insecurity is accelerating EV uptake in parts of Africa, but charging and affordability constraints remain. More
• EC publishes implementing act for CBAM phase on carbon price paid abroad, following Calls for Evidence. Synopsis confirms May 2026 publication of the implementing act and its feedback, detailing how foreign carbon costs translate into reductions of CBAM liability via proof of payment, currency conversion, and certifier eligibility. More
• EU circular economy policy mix beyond climate targets needed to curb material use and drive social/economic outcomes Modelling shows demand-side CE policies cut material use (2.3% extraction, 2.6% footprint); a combined CE-climate package could cut extraction ~15% by 2030 with ~1% of GDP cost, but may widen wage inequality as unskilled wages fall. More
• Why emissions data keeps changing — and why voluntary ESG reporting is breaking down Frequent emissions-data revisions expose weaknesses in voluntary reporting, controls and assurance. More
• New Zealand moves to limit climate litigation against major emitters New Zealand is changing climate law to limit lawsuits against major emitters, reshaping accountability and litigation risk. More
• New Zealand Government sets framework for trusted voluntary nature and carbon markets New Zealand is building credibility rules to attract private capital into voluntary nature and carbon markets More
• SBTi quietly lowers the 2030 bar I near-term cuts halved, net-zero pathway softened | Changes to SBTi guidance may weaken comparability and ambition in corporate transition planning. More
• Beyond GDP is moving from rhetoric to statistical infrastructure The UN is moving wellbeing, inequality and planetary limits closer to formal economic measurement More
• Global forest goals: progress on paper, delivery risk rising before 2030 | UN forest reporting shows partial progress, but implementation, finance and deforestation risks remain material before 2030. More
• 21st Session of the UN Forum on Forests I Forests move from global pledge to supply-chain risk: what UNFF21 (11 - 15 May) means for business | Forest delivery is becoming a credibility, compliance and supply-chain issue for land-exposed sectors. More
• COP30 shifts forests from pledges to domestic delivery – business to face implement-or-explain moment | Forest commitments are moving from global pledges toward national implementation and business scrutiny. More
• US SEC retreat widens global climate-disclosure divergence
  The SEC’s pullback from federal climate-disclosure requirements increases divergence in reporting expectations across major jurisdictions. More
• Integrated sustainability agenda unites climate, nature and social priorities to boost governance and business resilience WBCSD hosted a Bangkok workshop with 40 participants from 26 firms, including CP Group, to explore integration across climate, nature and social agendas, address measurement and governance barriers, and unlock value More

• Duracell moves into UK EV charging, testing brand power as market entry strategy Duracell’s EV charging move tests whether a trusted battery brand can extend into consumer charging infrastructure More
• AI moves green-claims risk from marketing judgement to system controls Eastman is using generative AI to screen green claims before marketing and packaging language reaches the market. More
• How an Exxon-backed initiative has thrown a bid to take climate action off course | Exxon-linked intervention shows how corporate influence can affect the direction and credibility of climate policy processes. More
• Green claims in food retail: evidence gap is widening as scrutiny rises Food retailers face growing scrutiny where “natural” or “sustainable” product claims are not backed by clear evidence. More
• Honda’s EV reset: record losses force hybrid pivot and rollback of 2040 phase-out Honda’s losses are pushing a more cautious electrification strategy, with hybrids regaining importance in its product plan. More
• Kering’s Gucci turnaround tests sustainability under financial pressure Kering’s effort to reset Gucci will test whether sustainability commitments hold when margins, inventory and debt are under pressure. More
• Nissan’s turnaround plan highlights deeper execution risk in global autos Nissan’s restructuring highlights the pressure on legacy automakers as EV competition and cost pressures intensify. More
• Electric vans cross the operational threshold: Renault brings 400 km range to Australian fleets Renault’s longer-range electric van offering strengthens the commercial case for fleet electrification in Australia. More
• Tesla retires Model S and X — a signal of capital and portfolio discipline, not EV retreat Tesla’s retirement of its legacy flagship models reflects portfolio simplification and a shift toward higher-volume platforms More
• Entry-level EVs are being designed around tax and fleet incentives, not retail demand | Volkswagen’s lower-cost EV strategy shows how tax settings and fleet incentives are shaping product design More
• Volvo says BMW is nickel-and-diming buyers, rich to pay higher road tax, EV panic buying warning, Will Geely buy Aston Martin? Autoexecdaily | Volvo’s comments highlight growing tension over vehicle subscriptions, EV affordability and premium-brand customer expectations. More
• Robotaxi economics flip: Uber funds fleet ownership while questioning Waymo’s AV-only model Uber’s fleet strategy shows robotaxi competition shifting from software capability to asset ownership and utilisation economics. More

• Amazon adds 700 MW of carbon-free energy for future Nevada data centres More
• BBVA sustainable finance rises 33% after record year More
• Bayer and bp partner to scale biofuel crop production More
• European Central Bank warns banks may be underestimating climate and nature risks More
• Fervo Energy raises $1.9bn in upsized geothermal IPO More
• CarbonCount raises $500m+ for sustainable infrastructure platform More
• Mantle8 raises $36m to scale natural hydrogen exploration More
• Meta signs 250 MW US renewables deal with EDP Renewables More
• Octopus Energy invests $680m+ in European wind portfolio More
• S2G raises $1bn for food, energy and ocean “missing middle” finance More
• TISFD reports social disclosures hold investor attention despite ESG rollback pressure More
• WBA says financial institutions are falling short on green-transition support More

Circular Materials & Products

• WBCSD’s Global Circularity Protocol aims to create a common framework for circular business practices, similar to the role the GHG Protocol plays for emissions accounting. This is useful for companies trying to align circularity metrics across products, operations and supply chains.
• Why critical mineral security is shifting from policy ambition to measurement discipline. e-Stewards and Bloom ESG launched a tool to measure critical materials recovered through electronics reuse and recycling.

Cities, Industry, Infrastructure, Innovation, Mobility

• BEXchange is a dedicated marketplace for buildings and construction carbon credits, built on Emsurge Open Markets. This is relevant for property, construction and infrastructure companies assessing verified credits linked to built-environment decarbonisation.

Climate

• Carbonlog is a free plugin that estimates emissions from AI-assisted coding sessions using open-source studies of AI energy use.
• BSI’s G7 Net Zero Temperature Check surveys more than 7,000 business leaders on net-zero commitments and decarbonisation progress. This is useful context for benchmarking business sentiment and implementation barriers across major economies.
• The Grantham Research Institute has synthesised evidence on the economic and fiscal case for climate adaptation, drawing on hundreds of studies and estimates. Adaptation investment is increasingly a finance, insurance, infrastructure and resilience issue, not only a climate-risk disclosure topic.
• IRENA NewGen Renewable Energy Accelerator – Cohort 2026. IRENA opened a global accelerator for youth-led renewable energy and climate-technology ventures. Read more
• Project Drawdown’s Carbon in Context tool converts greenhouse-gas quantities into familiar comparisons such as flights, driving, beef consumption and coal-fired power. This tool is useful for communications teams that need to explain emissions data clearly without technical overload.
• The SME Climate Hub’s Climate Action Planner helps smaller companies create a first climate action and resilience roadmap in about an hour. The Planner is useful for SMEs, suppliers and procurement teams looking for practical first steps rather than a complex reporting framework.
• The SME Climate Hub and Giki have released guidance on reducing emissions from remote work, including home energy use and office equipment. The guide is useful for companies with hybrid or remote workforces that want a more complete view of operational emissions.
• Optera and the Retail Industry Leaders Association have upgraded the Direct-Use Product Emissions Database, which estimates emissions from consumer use of appliances, electronics and other products. Product-use emissions are a difficult part of Scope 3. Retailers and product companies can use better data to improve estimates and target reduction efforts.
• SBTi has launched a directory of certified target-setting experts who have completed SBTi Academy training. The directory is useful for companies seeking external support on science-based targets, but keep this to one line.
• WBCSD has published a guide to jurisdictional REDD+ carbon credits, explaining how programs are structured and how companies can engage through upfront finance, forward purchases or spot purchases. This is less about offset enthusiasm and more about integrity. Companies using nature-based credits should understand the difference between jurisdictional and project-level claims before making procurement or net-zero statements
• WBCSD has released a retrofit-focused paper for owned, leased and occupied commercial real estate, positioning building upgrades as a practical emissions, resilience and value-creation lever. The paper is highly relevant for companies with large offices, logistics assets, retail sites, data centres or leased footprints. Keep this high in Resources..
• ChatNetZero, an AI chatbot linked to Net Zero Tracker data, can now show how much energy was used to generate its answers. The chatbot is useful as a signal of rising interest in AI energy transparency, but keep short.

Corporate Performance & Accountability

• beSirius has released a free CDP gap assessment tool that maps responses to scoring tiers and identifies areas for improvement. This tool is useful for companies seeking to improve future CDP scores and understand where disclosure responses lost points.
• Datamaran now offers alerts on ESG policy developments from proposal through to implementation. This tool is useful for sustainability, legal and risk teams tracking regulatory change across multiple jurisdictions.
• Forética has published a four-part series on board governance, investor expectations, supervisory expectations and the business case for sustainability. The useful signal is that sustainability is being reframed as a board, capital allocation and resilience issue even where regulation recalibrates. Treat the four posts as one package, not four separate items.
• ESRS Services has compiled a searchable list of more than 300 ESG software providers. This Service is useful as a market map for teams assessing reporting and data-management tools.
• Google has released an open-source playbook on using AI in sustainability reporting, based on two years of internal testing. The playbook is useful for reporting teams experimenting with AI, but governance, review and evidence controls should remain central.
• Nasdaq Launches AASB S2 Benchmarking and Drafting in Nasdaq Lens™. Nasdaq Lens added AASB S2-focused benchmarking and drafting support for sustainability reporting teams. Read more

People

• Watershed has expanded beyond emissions accounting to include additional ESG metrics such as waste, water, land-use change, corruption and safety incidents. ESG data platforms are broadening beyond carbon. Companies should check whether software choices can support wider sustainability, risk and accountability needs.