Practical guides
Spend-based vs activity-based method in scope 3: when to use each
The spend-based method calculates emissions for a scope 3 category by multiplying spend in currency by a sector-level monetary emission factor, while ...
Practical guides
Practical guides
Fluorinated gases and fugitive emissions: how to calculate scope 1 refrigerant leaks
Refrigerant leaks are usually the scope 1 line item that catches people off guard in a first greenhouse gas inventory: there is no fuel invoice behind ...
Practical guides
Carbon footprint of a services company: what to measure without a factory
With no factory or vehicle fleet of its own, the carbon footprint of a consultancy, a law firm, an agency or a software company concentrates in three ...
Practical guides
Limited assurance of the sustainability report: what the verifier reviews and how to prepare
Assurance over the CSRD sustainability report is, and will remain, limited assurance . Directive (EU) 2026/470 removed the planned move to reasonable ...
Practical guides
MITECO emission factors in 2026: which version to use and how to apply them
Spain's Ministry for the Ecological Transition, MITECO, publishes its emission factors in early May each year , and the rule for using them is simple: ...
Practical guides
Sustainability software for SMEs: how to choose and what the options are
Eight sustainability platforms realistically fit an SME's budget and way of working today: Manglai, Greenly, Normative, AirCO2, Greemko, Plan A, Cozer ...
Practical guides
Annual Operating Certificate (COA) before SEMARNAT: step-by-step guide
The Annual Operating Certificate (Cédula de Operación Anual, COA) is the annual report through which obligated establishments declare to SEMARNAT thei ...
Practical guides
How to write a sustainability report step by step
A sustainability report is the document a company uses to explain its environmental, social and governance (ESG) performance over a financial year: wh ...
Practical guides
NCG 461 compliance guide for Chile
Preparing the NCG 461 integrated annual report is not a writing problem, it is a data collection problem. The order that works is: first set the calen ...
Practical guides
Practical guide to Huella de Carbono Perú: registration, levels and verification
Registering on Huella de Carbono Perú is quick and simple: fill in a form with your tax ID, address, CIIU code and the details of a coordinator, attac ...
Practical guides
How to prepare a sustainability report in Colombia, step by step
Colombia has no single law setting out how a sustainability report is produced, so the first step is not writing: it is deciding what you are answerin ...
Practical guides
How to prepare a sustainability report in Argentina, step by step
To prepare a sustainability report in Argentina, the order that works is this: decide why you are reporting, choose the framework, set the boundary an ...
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