Corporate decarbonisation strategies: ensuring transparency and accountability

Rigorous new regulations and standards are transforming corporate carbon accountability across key global markets. In 2025, companies operating in key markets are facing rising pressure to comply with new climate-related disclosure rules, including California’s Climate Corporate Data Accountability Act and the EU’s Corporate Sustainability Reporting Directive (CSRD). Effectively, these regulations encompass an organisation’s entire value chain, mandating detailed reporting of Scope 1, Scope 2 and – increasingly – Scope 3 emissions. At the same time, the shift toward mandatory, data-grounded reporting is driving companies to adopt measurable, accountable transition strategies, ensuring transparency and accountability in their sustainability efforts. Investors and stakeholders are also demanding credible climate action, fuelling the need for high-impact voluntary carbon markets and ambitious sustainability commitments. Progress will require collaboration on clear regulatory alignment, robust carbon accounting frameworks and investment in transparent decarbonisation strategies.