Dave Kingma

From a source at EFRAG: the draft exposure standard for the simplified ESRS will be published tomorrow or the day after. EFRAG had previously stated that the draft would be released “the last week of July,” and following last week’s open SRB meeting, it seems they’re sticking to that timeline. Once it's out, there will be a 60 day public consultation period lasting until the end of September. During this period, all stakeholders can provide feedback. What we’re going to see is significant. Key details from the revised draft include: – 58% reduction in mandatory data points – Nearly all “May” data points eliminated – Combined, that’s close to a 66% overall cut This is a serious shift. We're about to witness what the proposed future of European ESG reporting will look like. Will post the ESRS draft exposure as soon as it's live.

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“The Quiet Collapse of ESG—and Why Decarbonization is the Only Path Forward” 🔻 Brutal truth: The ESG era is collapsing under its own weight. Glossy scores, fluffy frameworks, and PR-friendly disclosures are being exposed for what they really are: a distraction from what truly matters—decarbonization. Is your company still hiding behind a high ESG rating? The conflict is real. Behind the scenes, regulators and investors are recalibrating. The trust in ESG scores is eroding—fast. And here’s what I’m seeing on the ground: -Companies with “top ESG ratings” still show rising emissions year-on-year. ESG reports are still seen as a check-the-box compliance exercise, not a strategy driver. -Scope 3 is either excluded, under-reported, or marked “not applicable”—even in supply chain-heavy industries. -Teams are buried in data collection and rating questionnaires—but no actual decarbonization strategy exists. 🚨 A client of ours—a well-known FMCG exporter—was recently delisted by a European retailer. Why? They had great ESG ratings… but no science-based targets, no Scope 3 roadmap, and no real GHG reductions. What’s truly wild is this: The very thing ESG was supposed to protect companies from—regulatory risk, investor flight, and market exclusion—is now happening because companies over-invested in reporting and under-invested in action. This isn’t just about sustainability anymore. This is about license to operate, access to markets, capital, and talent. 🧠 The shift is clear: ESG scores ≠ sustainability. Verified GHG reductions = credibility. Absolute decarbonization = competitive advantage. Businesses that are proactively setting science-based targets, measuring Scope 3 emissions, and embedding carbon strategy into procurement, product design, and operations—these are the companies investors want and regulators trust. 📣 The Call to Action: If your ESG report looks great but your emissions are climbing… You’re not ESG-aligned. You’re exposed. 👉 If you’re ready to move from ESG noise to decarbonization strategy, let’s connect. #earthood is helping organizations transform compliance into competitive edge. #decarbonization #esgstrategy #netzero #scope3 #carbonaccounting #sustainability #climateleadership #sciencebasedtargets #transitionrisk #climatefinance #earthood #earthoodies #manufacturing Microsoft India India Kawasaki Motors Pvt. Ltd. kawasaki india pvt Manufacturing Decarbonization Partners Assurance Partners LLP, Singapore | Audit & Assurance

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How food–energy shocks cascade—and what to do next. Crises rarely hit alone—they cascade across food, energy, and finance, so single-issue tools miss feedback and blind spots. This paper distills lessons from the 2008 and 2022 food–energy crises into a seven-step framework with seven cross-cutting practices. Energy inputs account for 40–50% of variable crop costs. In 2022, about $12 billion met 61% of food-security appeals, compared with $3.5 billion covering 92% in 2008. The path forward is to map system architecture and power, quantify cascade pathways, stress-test responses under deep uncertainty, and include nature in every assessment. By Ajay Gambhir, Jonathan F. Donges, Nadim Farajalla, Leandro Giatti, Haripriya Gundimeda, Sarah Hendel-Blackford,Thomas Homer-Dixon, Daniel Hoyer, & al.

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A weak alliance does not mean it cannot be useful. Sustainability professionals often chase perfect partnerships that have complete alignment, shared resources, and seamless synergy. But the truth is that weak alliances often move the needle faster than waiting for strong ones. A weak alliance might be short-lived, lack full trust, and not tick every strategic box. But it creates momentum, conversation, action, and visibility. In the messy middle of sustainability, where regulations evolve, resources are scarce, and stakeholders diverge. What matters is movement, not purity. Weak alliances are not flaws. They are prototypes, experiments, and bridges. In an industry obsessed with winning coalitions and airtight frameworks, the most courageous sustainability leaders embrace imperfection. They say: Let us collaborate anyway. Not because it is ideal. But because it is urgent. So next time you hesitate to partner because the fit is not perfect. Ask yourself: what small change could this imperfect alliance unlock? And remember, legacies are not built on perfect conditions. They are built on imperfect courage.

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The Voluntary reporting standard for SMEs (VSME) will/can/might be the new default way of sustainability reporting for SMEs and mid-sized companies in Europe, given the drastically reduced scope of the Corporate Sustainability Reporting Directive (CSRD). What climate-related metrics do companies need to report under the VSME? 👉 In the Basic Module (B3) - Total energy consumption (renewable vs. non-renewable) - GHG emissions: scope 1 and scope 2 location-based - GHG intensity - Optionally, scope 3 GHG emissions if appropriate 👉 In the Comprehensive Module (C3, C4) - GHG reduction targets for scope 1 and 2 (scope 3 is optional, see above) - Climate risks and their potential impact on financial performance Personally, I’m relieved to see that core climate metrics are embedded in the VSME (as-is emissions, targets and risk assessments). However, the optional nature and vagueness around scope 3 reporting remains a disappointment. Source: https://lnkd.in/eKAPJgfV

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#Adaptation is an investment in our future In 2024 alone, the world faced 58 climate disasters, each causing over $1 billion in damages. Yet the adaptation finance gap remains as high as $359 billion per year. Every dollar we fail to invest leaves communities and economies vulnerable to escalating risks. New research by World Resources Institute shows that $1 invested in adaptation can yield $10.50 in benefits over 10 years. These gains go far beyond avoided losses, they include better health, stronger economies, and restored ecosystems. At the World Meteorological Organization, we see this every day. From strengthening early warning systems under the “Early Warnings for All” #EW4ALL initiative, to delivering climate services for critical sectors like #agriculture, #energy, #water and #health, our work helps countries turn science into resilience. Adaptation is embedded in our mission because good adaptation is good development. 💡 Adaptation delivers a triple dividend: ✔ Avoided losses from climate impacts ✔ Economic growth and jobs ✔ Social and environmental benefits The bottom line? Investing in adaptation is one of the smartest economic decisions we can make. 📢 It’s time for governments, development partners, and the private sector to close the adaptation finance gap. The cost of #inaction is far greater than the cost of #adaptation. https://lnkd.in/em-8q5EH

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Carbon credits may dominate the headlines, but Southeast Asia has an even bigger opportunity: biodiversity credits. As rePLANET recent recommendations show, these credits go beyond carbon—capturing ecosystem integrity, species richness, and resilience. More importantly, they can channel sustainable finance into conservation and community-based businesses, turning one-time grants into investable, scalable models. If designed well—with clear metrics, policy backing, and market transparency—biodiversity credits could become a powerful tool to align capital, conservation, and sustainable livelihoods across the region. The future of climate finance isn’t just carbon—it’s nature positive. https://lnkd.in/gERUwjcW

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