ESG reporting requests no longer stop at the sustainability team’s desk—they land on the CFO’s too. This whitepaper, drawn from a joint webinar between BDO UAE, the Global Reporting Initiative (GRI), and Olive Gaea, explains why ESG reporting now sits with finance, demystifies GRI and its relationship to IFRS S1/S2, and lays out a practical, phased roadmap for building assurance-ready, decision-grade ESG reporting.

CBAM, simplified for action. This guide breaks down the EU’s Carbon Border Adjustment Mechanism with clear explanations of its rules, timelines, and importer obligations—from the 2023–2025 transitional reporting phase to full compliance in 2026. It details CBAM’s scope, embedded emissions calculation, verifier criteria, and certificate surrender process for practical implementation.

This whitepaper explains how internal carbon pricing and carbon lock-in risk assessment can transform climate volatility into a strategic advantage. It demonstrates how these tools help organizations make smarter decisions in capital expenditure, procurement, and Net Zero planning—aligning financial strategy with long-term climate resilience and regulatory readiness.