UK Sustainability Reporting Standards (UK SRS): What Businesses Need to Know
1 min
Level
Learn what the UK Sustainability Reporting Standards (UK SRS) are, who they apply to, and how they will reshape corporate sustainability disclosures from 2027.
Spend Based Method, definition
The Spend-Based Method is one of the two approaches to carbon accounting, which works by taking the monetary value of a purchased good or service and then multiplying this value by a relative carbon emission factor in order to calculate the amount of greenhouse gas emissions produced. This is considered the more simple way to calculate carbon emissions, but is not as precise as the activity based model.
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What is the Financial Accounting Standards Board (FASB)?
1 min
Level
What is the Financial Accounting Standards Board, also known as the FASB, and how does it work to develop reporting and accounting standards for both nonprofit organisations and businesses?
New York GHG Reporting Regulations: Everything you need to know
1 min
Level
A practical guide to New York’s new GHG reporting rules – who must report, what data is required, key deadlines, and how the framework compares to other US regulations.
