Category: IFRS S2
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What’s in Your Energy Wallet?
Why EPRI’s New Metric Matters for Affordability, Electrification, and Policy When most people think about their “energy costs,” they’re really thinking about a single bill—usually electricity or gas. EPRI’s new Energy Wallet research flips that perspective on its head and asks a much bigger question: How much are households really spending on all the energy…
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ESG, Affordability and the Real Test of Your Business Model
For years, ESG was treated as an optional extra—something you did for ratings agencies, awards, and glossy reports. That idea is quickly becoming outdated. In the United States, one of the big lessons of 2025 is that affordability itself is a core risk management and performance issue. When customers, regulators, and investors are all watching…
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Update on California Disclosure Laws (SB 261, SB 253, AB 1305)
Wondering about the status of the California Disclosure Laws? Here is an updated status and summary. If these laws impact your company, chances are you’ve been following this. If you haven’t been following this, I would encourage you to start watching what your competitors are doing and begin to align–even if just a little. (See…
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Uncertain about SEC Climate Disclosure? Standing Still is Riskier Than Moving
“We never have 100 percent certainty. We never have it. If you wait until you have 100 percent certainty, something bad is going to happen on the battlefield — that’s something we know.” —General Gordon R. Sullivan, former U.S. Army Chief of Staff General Gordon R. Sullivan’s core leadership lesson—that you never get 100% certainty…
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California’s carbon/climate disclosure laws (SB 253 and SB 261) move toward their 2026 start dates
California SB 253 and SB 261 are moving forward toward their 2026 start dates. These laws effectively create a new baseline for corporate climate reporting for public and private companies in the United States. CARB’s rulemaking is delayed into 2026 and there is active, but so far unsuccessful litigation–now including Exxon and a business-group challenge…