We work with global leaders to manage the complexities of measurement and reporting, then leverage this information to make smart strategic decisions on risk mitigation and adaptation.
Accurately measuring and tracking a company's carbon footprint is crucial for setting sustainability goals and monitoring progress. Complex supply chains can make this challenging. So too can the need for reliable data collection to transparent communication and reporting.
We help companies understand the environmental impacts of their products or services across their entire life cycle, allowing them to make data-driven decisions, set environmental sustainability targets on a product/service level, measure and report progress, evaluate against alternate or competitive products and steer research and product development initiatives.
You'll receive clear, actionable results, ready for reporting and easy sharing with internal teams, all backed by the latest scientific research and industry-leading practices.
In recent years, we've seen a wave of new initiatives and regulations requiring climate-related financial disclosures across the globe. It is easy to feel overwhelmed by the "alphabet soup" of climate-related disclosures.
The good news is that these frameworks share key similarities and provide best practices, making it easy to navigate the reporting landscape if you have the right help.
We support you to understand reporting considerations and guiding materials on selected standards, align with chosen reporting frameworks, screen climate risks and learn best practices on how to align with current and future regulations.
We can help you meet your obligations under all major directives, frameworks and guidelines, including:
Global
Europe
North America
Asia Pacific
Use the map to explore the world of climate related disclosures and see if your organisation has been or will be impacted.
Our digital platform, Luumo, gives you insights and tools for emission footprinting, reduction roadmaps and risk modelling including scope 3, supported by experts every step of the way.
Download our 15-minute guide on climate transition plans. Discover how this blueprint for business transformation can drive resilience, innovation, and long-term value while meeting climate regulations.
Learn about climate risks, the main challenges to address them and how you can act now with the 10-minute ‘South Pole Quickguide’
Learn what to report, when to report, and how to get ready now with the 15 minute 'South Pole Quickguide'.
With 18 years experience, we can help you navigate challenges and changes in the market.
Australian Sustainability Reporting Standards
Mandatory for largest listed and unlisted companies and financial institutions for 2024-25 financial
year, with phased reporting for other entities to FY2027-28.
Download South Pole's Quickguide to the ASRS here
Starting 1 Jan 2024, banks and financial institutions must begin implementing ISSB standards.
Publicly traded companies.
The proposed standards allow public companies and investment funds to begin sustainability reporting following the IFRS Standards in 2024 on a voluntary basis, with mandatory reporting for public companies to begin in 2026.
From 2027, sustainability reporting will be required within three months after the end of the fiscal year or simultaneously with the release of financial statements, whichever occurs first.
The proposed standards would become voluntarily effective for Canadian companies' annual reporting periods beginning on or after January 1, 2025.
Regulated entities will be required to apply the ISSB standards from January 2025, and entities that are classified as high tax payers will be required to apply the standards from January 2026.
Regulated entities: companies with a public obligation to render accounts, supervised and regulated by CONASSIF (National Financial System Supervisory Board).
ESG disclosure rules that broadly align with TCFD pillars, IFRS baselining, and supports interoperability guidance from IFRS and European Financial Reporting Advisory Group (EFRAG).
Requires companies with business in the EU to collect and report their sustainability data with a phased in approach:
Download South Pole's Quickguide to CSRD here
All listed companies in Hong Kong
New Climate Requirements (added to Hong Kong's ESG Code)
The HKEX requires all listed issuers to report Scope 1 and 2 GHG emissions starting from FY2025 .
For Scope 3 GHG emissions and other disclosures other than Scope 1 and 2, there is a one-year interim transition time for large cap issuers, from a comply or explain basis in 2025 to mandatory disclosure in FY2026. Main board issuers other than large caps follow a comply or explain basis commencing on or after FY 2025, whereas disclosure is voluntary for Growth Enterprize Market (GEM) issuers.
All listed companies in Japan
The proposed standards would be mandatory for companies listed on the prime market of the Tokyo Stock Exchange, under Japanese securities laws and regulations.
New Climate Requirements (added to Hong Kong's ESG Code)
There's a phased in approach for Main market listed issuers and ACE Market listed issuers.
ACE Market - Bursa Malaysia's sponsor-driven market, designed for companies with growth prospects, was repositioned from the MESDAQ Market after August 3, 2009. Sponsors evaluate potential issuers based on their business prospects, corporate conduct, and internal control adequacy.
Main market - Prime Market of Bursa Malaysia is for established companies that meet specific standards of quality, size, and operations. Potential issuers must demonstrate either a minimum profit track record or a market capitalization of at least RM500 million upon listing.
Requirements will be introduced in a phased approach:
Large non-listed entities whose parent company already reports climate-related disclosures using ISSB-aligned local reporting standards or equivalent standards (e.g. European Sustainability Reporting Standards) will be exempted from reporting and filing climate-related disclosures, subject to certain conditions.
Consulted disclosure rules would be required for all listed companies in Singapore.
All domestic listed companies, financial institutions, and some others (e.g. SMEs) are required to use Sri Lanka Financial Reporting Standards, which are IFRS Standards with some modifications.
Public companies, banks and insurance companies with 500 or more employees and at least CHF 20 million in total assets, or more than CHF 40 million in turnover.
Companies listed on the TWSE (Taiwan Stock Exchange) and TPEx (Taipei Exchange) .
Among the businesses included in the "List of Enterprises Listed in the First Paragraph of Article 3 of the Board Decision and Subject to Limits";
Businesses that exceed the threshold values of at least two of the criteria in two consecutive reporting periods are included in the scope of mandatory application.
2) In accordance with the Banking Law No. 5411 dated 19/10/2005, banks subject to the regulation and supervision of the Banking Regulation and Supervision Agency are within the scope of mandatory reporting without being subject to any threshold value, even though they are listed in the list below. However, banks within the Savings Deposit Insurance Fund are exempt from this practice.
Climate-related Financial Disclosure
Mandatory for UK Public Interest Entities (PIEs) and Alternative Investment Market (AIM) listed companies with over 500 employees, as well as UK private companies and LLPs with over £500m in turnover and 500 employees (including subsidiaries)
Portions of the rule are modeled after TCFD.
This rule applies to all companies registered with the SEC. This includes:
Read more about the SEC final climate disclosure rules in our blog
California's SB-261: Climate-Related Financial Risk Act
Rule aligns directly with TCFD recommendations.
Any corporation, partnership, limited liability company, or other business entity formed under the laws of the state, the laws of any other state of the United States or the District of Columbia, or under an act of the Congress of the United States with total annual revenues in excess of $1 Billion USD and that does business in California.
Read more about complying with California's climate disclosure laws here
Large publicly listed companies, large insurers, banks, and investment managers
