The Learn hub
Practical guides on CSRD, VSME, CBAM, ESRS and SME sustainability - with interactive calculators built into every article.
27 in-depth guides · Kept current · Free to read
Featured guides
03
Regulatory Guide· Tool
CSRD Reporting: The Complete 2026 Guide for EU Companies
Everything EU companies need to know about CSRD reporting in 2026: who must report, ESRS standards, double materiality, timelines, and how to start.
12 min read
SME Standard· Tool
VSME Reporting Standard: The SME Guide to Proportionate ESG Disclosure
14 min read
Buyer's Guide· Tool
Carbon Footprint Software for SMEs: Buyer's Guide 2026
9 min read
CSRD & ESRS
The core EU sustainability reporting regime - who's in scope, when, and how.
- 12m
Regulatory Guide· Tool
CSRD Reporting: The Complete 2026 Guide for EU Companies
Everything EU companies need to know about CSRD reporting in 2026: who must report, ESRS standards, double materiality, timelines, and how to start.
12 min read
- 10m
CSRD Practice· Tool
Double Materiality Assessment: The CSRD Cornerstone
How to run a defensible double materiality assessment for CSRD: IROs, stakeholder engagement, scoring, thresholds, and documentation.
10 min read
CBAM
Carbon border adjustment mechanism - costs, compliance, and Cyprus-specific impact.
Carbon accounting
Measure, model and reduce Scope 1, 2 and 3 emissions.
- 9m
Foundational Guide· Tool
Scope 1, 2, and 3 Emissions: What They Are and How to Measure Them
Clear definitions of Scope 1, 2, and 3 emissions with real-world examples, calculation methods, and a checklist to build your first GHG inventory.
9 min read
- 13m
Deep-Dive· Tool
How to Calculate Scope 3 Emissions: A Practical Category-by-Category Guide
Concrete calculation methods for each of the 15 Scope 3 categories, data sources, and how to move from spend-based to supplier-specific over time.
13 min read
- 8m
Practitioner Guide
Carbon Offsetting vs. Reduction: What Actually Counts
How offsets differ from reductions, when offsets are defensible, the removals vs. avoidance distinction, and how SBTi treats each.
8 min read
- 6m
Basics
What Is a Carbon Footprint? A Plain-English Guide
A carbon footprint is the total GHG emissions caused by an activity, person, or business. Here's what it means and how to measure yours.
6 min read
- 6m
Basics
Scope 1, 2, and 3 Emissions Explained Simply
Scope 1 is what you burn, Scope 2 is what you buy, Scope 3 is everything else. Here's what each scope covers - with real business examples.
6 min read
- 6m
Basics
What Is Net Zero? A Clear Definition
Net zero means cutting greenhouse gas emissions as close to zero as possible and neutralising the rest with permanent removals. Here's what it really requires.
6 min read
Standards & frameworks
GHG Protocol, ESRS, SBTi, EU Taxonomy - the rulebooks behind reporting.
- 9m
Standard Deep-Dive· Tool
The GHG Protocol: A Working Guide for Practitioners
The GHG Protocol Corporate Standard in practice: organizational boundaries, operational boundaries, base year, and the calculation workflow.
9 min read
- 9m
Standards Guide· Tool
Science Based Targets (SBTi): How Corporate Climate Targets Get Validated
SBTi in plain terms: what the initiative validates, the SME route, near-term vs. net-zero targets, and common submission mistakes.
9 min read
- 11m
Standards Deep-Dive· Tool
ESRS Standards Explained: The Twelve Building Blocks of CSRD
A tour through each of the twelve ESRS standards: what each requires, key datapoints, and how they connect to CSRD assurance.
11 min read
ESG reporting
Software, KPIs and disclosure workflow for finance and sustainability teams.
- 9m
Buyer's Guide
ESG Reporting Software: What to Look for in 2026
Practical guide to ESG reporting software: must-have features, integration depth, CSRD/ESRS support, pricing bands, and evaluation criteria.
9 min read
- 10m
Framework Map· Tool
Sustainability Reporting in the EU: The Complete Framework Map
Every mandatory and voluntary EU sustainability reporting framework in one map: CSRD, ESRS, EU Taxonomy, SFDR, CBAM, and how they connect.
10 min read
- 9m
Regulatory Guide· Tool
The EU Taxonomy Explained: Classification System for Sustainable Activities
How the EU Taxonomy classifies sustainable economic activities: six environmental objectives, alignment vs. eligibility, KPIs, and reporting obligations.
9 min read
- 7m
Concepts
CSR vs ESG vs Sustainability: What's the Difference?
CSR is voluntary and PR-led. ESG is data-driven and investor-led. Sustainability is the outcome. Here's how the three overlap and where they don't.
7 min read
- 7m
Concepts
Green Technology: 12 Real Examples Working Today
Real examples of green technology deployed at scale in 2026 - from heat pumps and solar-plus-storage to green hydrogen, DAC, and precision agriculture.
7 min read
- 14m
SME Buyer's Master Reference
How to Choose Sustainability Analytics Software: A Comprehensive 2026 Buyer's Guide for European SMEs
Exhaustive buyer's guide for SMEs evaluating sustainability analytics software: EFRAG VSME module alignment, pricing benchmarks (€360-€15k/yr), emission factor databases, and data lineage.
14 min read
For SMEs
Right-sized guidance for small and medium businesses - VSME, roadmaps, KPIs.
- 14m
SME Standard· Tool
VSME Reporting Standard: The SME Guide to Proportionate ESG Disclosure
The VSME (Voluntary SME) standard gives non-listed SMEs a proportionate way to answer CSRD data requests. Modules, timelines, datapoints, and how to adopt it.
14 min read
- 9m
Buyer's Guide· Tool
Carbon Footprint Software for SMEs: Buyer's Guide 2026
How to choose carbon footprint software built for SMEs: features that matter, methodology, integrations, pricing, and pitfalls to avoid.
9 min read
- 12m
SME Playbook· Tool
Carbon Accounting for SMEs: A Practical Starter Guide
How SMEs actually get to a credible first carbon inventory: what to collect, which method to use, common pitfalls, and how long it takes.
12 min read
- 8m
SME Playbook· Tool
A Net Zero Roadmap for SMEs (Without the Corporate Bloat)
A five-step net-zero roadmap SMEs can actually execute: baseline, target, reduction plan, tracking, communication.
8 min read
- 8m
SME Playbook
Sustainability KPIs for SMEs: What to Track and What to Ignore
The short list of sustainability KPIs SMEs should actually track — environmental, social, and governance — with data sources and target ranges.
8 min read
Cyprus focus
Local regulatory context, timelines and case studies for Cypriot companies.
- 8m
Cyprus Guide
ESG Software in Cyprus: A 2026 Guide for Local Businesses
How Cypriot businesses choose ESG software: local grid factors, Greek-language reporting, CSRD scope for Cyprus entities, and vendor shortlists.
8 min read
- 9m
Cyprus Regulatory· Tool
CSRD Reporting in Cyprus: Scope, Timeline, and Local Practicalities
CSRD in Cyprus: which local companies are in scope, the transposition into Cyprus law, filing with the Registrar, and how banks and shipping fit in.
9 min read
- 8m
Cyprus Regulatory· Tool
CBAM in Cyprus: What Importers of Steel, Cement and Aluminium Must Do
CBAM in Cyprus: which imports are covered, how declarations are filed, the role of Customs, and practical steps for local trading companies.
8 min read
- 13m
Cyprus Market Master Guide
Top 7 Sustainability Software Needs for Cyprus SMEs in 2026
Essential guide to sustainability software for Cyprus SMEs: EAC grid factor calculation, CBAM port compliance, bilingual EN/EL-CY reporting, and VSME standards.
13 min read
