S&P Global Market Intelligence analysis reveals that repealing the Inflation Reduction Act would reduce US solar, wind, and battery capacity by 13-15% while increasing gas generation by 16%, cutting CO₂ emissions progress from 20% to just 11% below 2022 levels by 2035. Regional impacts vary dramatically: Texas uniquely benefits with lower energy prices, Florida suffers the worst outcomes with most renewables becoming uneconomical due to no renewable mandates, California faces the largest price increases, and New York must compensate for lost offshore wind capacity. The key finding is that states with strong Renewable Portfolio Standards fare much better than those relying on market economics alone, proving federal tax credits are crucial for clean energy deployment.

"Carbon earnings at risk" refers to the potential financial losses a company could face due to its greenhouse gas (GHG) emissions in a world where carbon is priced—either through carbon taxes, emissions trading systems (ETS), or regulatory penalties. It’s a form of transition risk under the broader category of climate-related financial risks (as outlined by the TCFD and increasingly by IFRS S2).

Trust is essential for managing conflict effectively. High trust allows for easier conflict resolution, while low trust makes conflicts destructive and difficult to resolve. Ultimately, the level of trust shapes conflict dynamics, and rebuilding trust is often key to resolving disputes.

Updated CSRD guidance reduces scope by 80% and postpones reporting deadlines to FY2028. Introduces voluntary SME standards and simplified assurance rules.

Updated 2025 CSRD reporting timeline delays compliance for most companies until FY2028. This phased implementation supports SMEs and non-EU companies with extended preparation windows.

Updated in 2025, the CSRD now applies only to companies with 1,000+ employees, with reporting deadlines deferred to FY2028 for most. It introduces voluntary SME reporting, simplified ESRS, and digital sustainability taxonomies.

Use emissions intensity to allocate emissions to Scope 3 Category 15.

Scope3 Financed Emissions: Greenhouse gas emissions associated with a company's investments, lending, and financial activities, particularly in the context of their portfolio companies. Emissions Allocation: The process of assigning emissions to a specific lender or investor based on their exposure to a portfolio company's emissions.