UK S2·Explainer·Metrics and methodologies
UK SRS S2 requires absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions in metric tonnes of CO2 equivalent when those disclosures are provided. The default measurement basis is the GHG Protocol Corporate Standard, subject to the Standard’s jurisdictional-method provisions.
Helps you decideHow to define the boundary, measure gross emissions and retain sufficient evidence for each scope.
Reviewed 11 Aug 2026
8 min
Read the guide →
GRI·Explainer·Metrics and methodologies
GRI 102: Climate Change 2025 requires gross Scope 3 emissions to be reported by each of the 15 GHG Protocol categories, together with the consolidation approach, methods, assumptions, emission-factor sources and relevant base-year information. A first-year reporter should therefore screen every category, calculate material or high-priority categories with the best available data, use transparent estimates for the rest, and record a time-bound improvement plan.
Helps you decideGRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates
Reviewed 11 Aug 2026
23 min
Read the guide →
UAE·Toolkit·Metrics and methodologies
A package-level toolkit containing LRA_UAE_Climate_Law_Readiness_and_MRV_Control_Toolkit.xlsx, with 5 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
Read the guide →
TNFD·Toolkit·Metrics and methodologies
A package-level toolkit containing TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf; TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx, with 4 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
A credible TNFD nature target identifies the material dependency, impact, risk or opportunity it addresses; the locations and value-chain boundary covered; the baseline and reference condition; the metric and method; the target date and interim milestones; the actions and resources expected to deliver the result; and the governance process for monitoring, revision and missed performance. Organisation-wide targets can support strategic direction, but they should not replace location-associated targets where the nature issue is local.
Helps you decideTNFD Nature Targets: Baselines, Locations, Value Chains and Progress
Reviewed 11 Aug 2026
11 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD does not ask organisations to publish every nature metric they can calculate. Its architecture distinguishes core global and core sector disclosure metrics, additional global and additional sector disclosure metrics, and assessment metrics used internally.
Helps you decideTNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
Reviewed 11 Aug 2026
11 min
Read the guide →
EU VS·Decision guide·Metrics and methodologies
Do not use one broad “workforce” denominator. Turnover concerns employees and an average annual employee population.
Helps you decidewhich population belongs in each workforce denominator, and whether a small-population turnover figure is safe to publish
Reviewed 10 Aug 2026
15 min
Read the guide →
EU VS·Decision guide·Metrics and methodologies
Begin with a category screening, not with a request for a single Scope 3 total. Quantify the categories that are significant and for which a reasonable estimate can be supported; explain the methods and limitations.
Helps you decidewhich Scope 3 categories are ready to quantify and publish, and whether your climate ambition qualifies as an established target
Reviewed 10 Aug 2026
15 min
Read the guide →
UK S1·Decision guide·Metrics and methodologies
Finance should own the conversion of material sustainability conclusions into controlled financial information. The process starts with the same reporting entity and planning horizons used for the financial statements, maps operational transmission channels, tests current and anticipated effects, documents ranges and uncertainty, and reconciles the result to budgets, forecasts, capex plans, treasury assumptions and the annual report.
Helps you decideHow to translate material sustainability matters into finance evidence and annual-report disclosures without inventing precision.
Reviewed 10 Aug 2026
15 min
Read the guide →
UK S2·Decision guide·Metrics and methodologies
UK SRS S2 requires disclosure of each quantitative or qualitative climate-related target the entity has set, and each target it is required to meet by law or regulation. The entity explains the metric, objective, part of the entity covered, target period, base period, milestones, whether the target is absolute or intensity-based and how the latest international climate agreement informed the target.
Helps you decideWhether every material target has a complete, controlled definition and whether performance can be measured consistently and explained fairly.
Reviewed 10 Aug 2026
11 min
Read the guide →
UK S2·Decision guide·Metrics and methodologies
UK SRS S2 requires three connected layers of climate information: cross-industry metric categories, industry-based metrics and the metrics used for climate targets. The cross-industry layer covers Scope 1, Scope 2 and Scope 3 greenhouse gas emissions; assets or business activities exposed to transition and physical risks; alignment with opportunities; climate-related capital deployment; internal carbon prices; and climate-linked remuneration.
Helps you decideWhich climate metrics must be disclosed, how they are measured and controlled, and how targets and comparatives remain transparent when methods, boundaries or data quality change.
Reviewed 10 Aug 2026
14 min
Read the guide →
UK S2·Decision guide·Metrics and methodologies
UK SRS S2 requires quantitative and qualitative information about how climate-related risks and opportunities affected financial position, financial performance and cash flows in the reporting period, and how those effects are anticipated to develop over the short, medium and long term. Finance teams should trace each material climate matter through business transmission channels to revenue, costs, assets, liabilities, cash flows, financing and investment plans.
Helps you decideWhich current and anticipated effects are supportable, at what level of quantification, over which horizons, and with which assumptions, ranges, controls and connections to financial statements.
Reviewed 10 Aug 2026
14 min
Read the guide →
UK S1·Decision guide·Metrics and methodologies
“May refer to and consider” means that UK SRS S1 does not require an entity to consult or apply SASB as the mandatory specific source when no topic-specific UK SRS exists. The entity can use SASB, adapt relevant SASB information, use other eligible sources or develop entity-specific information.
Helps you decideWhether SASB, another recognised source, peer practice or an entity-developed measure provides relevant and faithfully representative information for the entity’s industries and material matters.
Reviewed 10 Aug 2026
12 min
Read the guide →
UK S1·Decision guide·Metrics and methodologies
UK SRS S1 does not ask an entity to publish every ESG metric it can calculate. For each sustainability-related risk and opportunity that could reasonably be expected to affect prospects, the entity discloses metrics required by an applicable UK SRS and the metrics it actually uses to monitor the matter, performance and progress towards targets.
Helps you decideWhich metrics are relevant and material, how to document entity-specific measures, and how to report target progress without hiding methods, estimates or missed milestones.
Reviewed 10 Aug 2026
12 min
Read the guide →
UK S1·Decision guide·Metrics and methodologies
UK SRS S1 requires information about both current financial effects for the reporting period and anticipated effects over the short, medium and long term. Finance teams should trace each material sustainability-related risk or opportunity through a business transmission channel to revenue, costs, assets, liabilities, cash flows or financing.
Helps you decideWhat financial effect is supportable, at what level of quantification, over which time horizon and with which assumptions, controls and connected disclosures.
Reviewed 10 Aug 2026
12 min
Read the guide →
UAE·Decision guide·Metrics and methodologies
Start by defining what the verifier is being engaged to verify. Federal Decree-Law No. 11 of 2024 does not itself state that every Source must appoint an external verifier: Article 6 places verification of data accuracy and compliance with the Ministry or competent authority.
Helps you decideHow to Choose a UAE GHG Verifier: Accreditation, Competence and Conflicts of Interest
Reviewed 11 Aug 2026
12 min
Read the guide →
UAE·Comparison·Metrics and methodologies
There is no single 0.5 million tCO2e threshold that determines whether the UAE Climate Law applies. Three questions must be separated.
Helps you decideIs There a UAE Climate Law Emissions Threshold? Article 6 vs the 0.5 Million tCO2e Registry Test
Reviewed 11 Aug 2026
12 min
Read the guide →
UAE·Decision guide·Metrics and methodologies
A quarrying or construction-materials inventory should be built around the actual extraction-to-product chain. Typical sources include diesel used by drills, excavators, loaders, haul trucks and generators; electricity used by crushers, screens, conveyors and batching plants; refrigerants; contractor equipment; and process emissions where the operation actually includes calcination or another GHG-generating transformation.
Helps you decideWhich extraction, mobile, fixed-plant, contractor, purchased-energy, fugitive and process sources belong to the designated reporting perimeter.
Reviewed 10 Aug 2026
16 min
Read the guide →
UAE·Comparison·Metrics and methodologies
Use the authority's accepted criteria first. Where those criteria are not yet clear, either GHG Protocol or ISO 14064-1 can support a robust provisional inventory, provided the method choice, boundary, factors, estimates, evidence and gaps are documented.
Helps you decideWhich method will structure the provisional inventory, which elements must remain configurable, and what evidence is needed for authority and verifier review.
Reviewed 10 Aug 2026
12 min
Read the guide →
UAE·Explainer·Metrics and methodologies
Do not infer a filing deadline from the law's effective date, the 30 May 2026 Article 18 adjustment date, the annual national data-analysis cycle or a portal used in another jurisdiction. For each Source or facility, obtain a dated written basis confirming the competent authority, designation, reporting period, frequency, deadline and time zone, portal, account and identifiers, current form version, attachments, verification requirement, correction route and evidence of successful submission.
Helps you decideUAE Climate Reporting Periods, Platforms and Filing Deadlines: What to Confirm with Authorities
Reviewed 11 Aug 2026
12 min
Read the guide →
UAE·Explainer·Metrics and methodologies
Start with any emission factor, GWP set and calculation basis expressly prescribed by MOCCAE or the relevant competent authority. Where the authority permits choice, prefer UAE-, emirate-, utility-, fuel- or technology-specific data that match the activity, reporting year and unit basis.
Helps you decideEmission Factors for UAE Climate Reporting: Local Data, IPCC, DEFRA and Supplier Factors
Reviewed 11 Aug 2026
13 min
Read the guide →
UAE·Decision guide·Metrics and methodologies
“Scope 1” is a useful GHG Protocol label for direct emissions from sources owned or controlled by the reporting organisation, but it is not a term defined by Federal Decree-Law No. (11) of 2024. For UAE Climate Law readiness, first identify the designated Source or facility and the competent authority’s required perimeter.
Helps you decideIdentify all direct emission sources within the approved perimeter and select a traceable calculation or measurement route for each.
Reviewed 10 Aug 2026
15 min
Read the guide →
UAE·Explainer·Metrics and methodologies
A defensible UAE Climate Law gap assessment compares a dated, route-specific requirements matrix with operating evidence - not only with the current sustainability report. Score maturity separately across legal status, boundary and source mapping, data and evidence, methods and factors, internal controls, verifier readiness, reduction/adaptation plans, and registry/filing governance.
Helps you decideUAE Climate Law Gap Assessment: Applicability, MRV, Verification and Reduction Readiness
Reviewed 11 Aug 2026
8 min
Read the guide →
UAE·Explainer·Metrics and methodologies
The most damaging UAE climate-law mistakes are usually classification and evidence errors: treating broad legal scope as a universal filing instruction, using the 0.5 Mt carbon-register threshold or Abu Dhabi 25,000 tCO2e threshold for the wrong route, omitting facilities or emission sources, using unsupported factors, hiding estimates, netting offsets from gross emissions, retaining calculations without source evidence, engaging verification too late and making unqualified “compliant” or “verified” claims. The fix is a route-specific requirements register, complete source map, controlled methods, original evidence, independent review, correction and retest.
Helps you decideCommon UAE Climate Law Mistakes: Assuming Universal Filing, Mixing Thresholds and Weak MRV
Reviewed 11 Aug 2026
8 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
No. TNFD does not require every organisation to calculate one universal biodiversity-footprint score. TNFD asks organisations to disclose material nature-related dependencies, impacts, risks and opportunities using appropriate metrics, including core global, sector and additional metrics.
Helps you decideDoes TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
Reviewed 11 Aug 2026
8 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD's core global disclosure metrics are intended to create a consistent cross-sector starting point, not a universal table that every organisation fills in identically. The current architecture groups 14 core global indicators around dependencies and impacts on nature and nature-related risks and opportunities.
Helps you decideTNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
Reviewed 11 Aug 2026
10 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
Prepare is the decision and reporting phase of LEAP, not simply the moment when the report is drafted. It converts material dependencies, impacts, risks and opportunities into response and resource-allocation decisions; sets controlled targets and performance measures; confirms governance and engagement; performs a disclosure gap assessment; obtains management and board approvals; and establishes a repeat cycle.
Helps you decideWhat will the organisation do, measure, approve and disclose - and how will progress feed the next LEAP cycle?
Reviewed 10 Aug 2026
10 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
Assess nature impacts as a causal chain rather than a list of activities. Start with the business activity and the direct impact driver - land, freshwater or sea-use change; resource exploitation; pollution; climate change; or invasive alien species - then identify the affected ecosystem and species, spatial and temporal pathway, and resulting change in the state of nature.
Helps you decideWhat direct driver occurs, what element of nature changes, how significant/uncertain is the impact and what evidence or action is required?
Reviewed 10 Aug 2026
10 min
Read the guide →
TNFD·Decision guide·Metrics and methodologies
TNFD financial effects are the present or anticipated consequences of nature-related risks and opportunities for an organisation’s financial performance, financial position, cash flows and financing. The analysis should not begin with an invented monetary figure.
Helps you decideWhich operational or strategic transmission channel could affect revenue, expenditure, capital expenditure, assets, liabilities, cash flows, insurance or access to and cost of capital?
Reviewed 11 Aug 2026
13 min
Read the guide →
ISSB·Explainer·Metrics and methodologies
An insurer should keep two connected but distinct climate-information lenses. For investment assets, IFRS S2 contains specific financed-emissions requirements covering absolute gross Scope 1, Scope 2 and Scope 3 emissions, industry and asset-class disaggregation, gross exposure, coverage, exclusions and methodology.
Helps you decideIFRS S2 for Insurers: Underwriting, Investments and Financed Emissions
Reviewed 11 Aug 2026
14 min
Read the guide →
Showing 30 of 47 published guides — filter by framework or problem above.
Show every guide (47) →
