As those sitting on the other side of the table in the world of sustainability, we have discussed the corporate commitments, emission targets, and overall strategies of companies for years. However, today the direction of the wind blowing in industrial facilities and export ports has changed.

Biodiversity is gaining a new position in the ESG agenda. Just like the Scope 3 emissions, which were once overlooked but are now closely monitored by investors, biodiversity is emerging as a risk area shaped beyond the direct operations of companies but whose financial consequences are felt directly. 

When the European Union's Carbon Border Adjustment Mechanism (CBAM) is mentioned, what comes to most people's minds is quite simple: a tax on carbon-intensive imports.

Scope 3 emissions reporting has become an unavoidable obligation for companies. These indirect emissions, extending from the supply chain to product use, account for a large portion of a company's actual carbon footprint.