Nexio Projects

UK SRS NEWS - (the CSRD version of the UK) 2028 sounds comfortably far away. Until you realise the reporting starts with the 2027 accounting period. So let me explain: The UK sustainability reporting is changing. The Financial Conduct Authority (FCA) has confirmed that in-scope listed companies will move to the UK Sustainability Reporting Standards (UK SRS), on a ‘comply or explain’ basis, for accounting periods beginning on or after 1 January 2027. The first reports will follow in 2028. I happy to see the effort to make sustainability information more consistent across markets - that is the future right? Comparing companies is difficult enough without having to untangle different reporting approaches first. There is also time built in for the transition: one year of relief for Scope 3 emissions disclosures and two years for wider sustainability disclosures under UK SRS S1. For the teams preparing those reports, questions about data, ownership and gaps will still need attention well before publication. Even if your business is outside the scope, this is worth following Because OUT OF SCOPE, does not mean OUT of the question! I am curious to see whether more comparable reporting from listed companies influences the questions investors, customers and business partners ask elsewhere. How much do developments like this shape the sustainability conversations in your organisation? Read the FCA’s announcement: https://lnkd.in/e6Bexdmd #UKSRS #SustainabilityReporting #ESG

A climate commitment on paper won’t get you through your next #BCorp assessment. The climate requirements are changing, and the biggest shift is this: from intention to evidence. Publishing a target is easy. Assigning an owner in a slide deck is easy. Proving it is the hard part: 🅱️ Can you show where your emissions actually come from? 🅱️ Is your data reliable enough to stand up to scrutiny? 🅱️ Who owns each action, by name? 🅱️ What has actually changed in how the business runs? 🅱️ Can you show progress over time, not just a starting point? If you’re preparing for certification, or re-assessing in the coming year, this is where the real work sits. Where to start: sit down with your teams and look honestly at your climate programme. What data, governance and routines are missing to prove climate action is built into how you operate, not bolted on? Which of these five questions would be hardest for your organisation to answer today? Tell me in the comments 👇 Happy to share what we’re seeing work.

Have you had the B Corp aha! moment yet? Did you encounter already all the changes in the assessment? Many organisations start with a strong belief in the value of certification. Becoming a B Corp, sounds like a real commitment to sustainability. Then the full scope becomes clear. Governance, climate strategy, policies, impact measurement, stakeholder engagement and evidence all need attention. That is often the moment when the urgency rises. There is a lot to do, and the work needs structure from the start. The question then is: How to have a practical start? If you’re reading this and can relate, I’d be happy to share that I’ll be speaking at the B Corp Beyond Summit about this exact topic. Together with Tamara Schuitvlot from Bolsius | B Corp™ and Sjaak Zonneveld from BrightPensioen, I’m excited to share the stage on what really sits behind the certification certainly on the topic of climate. More to come on that soon! In the mean time, I’m curious: What part of the B Corp journey has raised the biggest questions for your organisation? #BCorp #Sustainability #ClimateStrategy #Governance #Business

“CSRD assurance is just a rounding error.” Did you know this? Not quite. For some companies, it’s a €1.3 million line item. Among the ten AEX companies that reported it separately, CSRD assurance made up an average of 8.3% of total accountant fees in 2025, with costs ranging from €300,000 to €1.3 million. My colleagues Lenny van Klink and Kees K. are seeing the same trend with the clients they work with: assurance costs are rising, and the organisations that feel it most are the ones that treat assurance as a final sign-off. It isn’t. The quality of your data, internal controls, supporting evidence and reporting processes all determine how much work your auditor ends up doing. The well-prepared organisations: ✅ Cut avoidable effort ✅ Avoid last-minute evidence requests ✅ Turn assurance into a controlled, predictable process Put simply: your auditor should be confirming the quality of your work, not uncovering the gaps. Do these numbers surprise you, or are you seeing the same in your organisation? 👇 Source: Accountant.nl – CSRD assurance bedraagt ongeveer 8 procent van totale accountantskosten

Which one is harder: Measuring scope 3 emissions, or filming a video about measuring Scope 3 with a toddler? 👣 Scope 3 emissions measurement can feel overwhelming, especially if you’re doing it for the first time. That’s why I gathered 5 baby steps that will make the biggest difference for you: 🔶 Step 1: Check all 15 categories. Most companies end up with a handful that really matter. 🔶 Step 2: Find the big ones. For most organisations, that's the goods and services you buy, while for logistics companies, it's most often transport. Scope 3 is often more than 70% of the total emissions, with some industries going up to +90%. 🔶 Step 3: Start with what you spend. Your purchase data gives you a first estimate, and that's a perfectly good start. 🔶 Step 4: Add better data where it counts. Ask your biggest suppliers for primary data. 🔶 Step 5: Repeat every year. Same method, more primary data each time. Baby steps might seem small, but they’re still real progress over your goal. Which Scope 3 category holds the biggest emissions for you? Purchased goods and services, transport or others? Annet Kruiper, Iris Budie, Stefano Teatini, Bregtje van Aalten, Nic Hunt

Heat, water or a carbon price: which will top your next climate risk assessment? Most climate risk reports get read once and then filed. 📁 Lilia Kalimullina and I see it all the time. The first assessments were done for compliance, and nobody planned who would actually use them. The good news: more and more clients are coming back because they want it in their strategy and capital planning. Episode 1 of Climate Risk, Made Practical 👇 Heat, water or a carbon price: which will top your next climate risk assessment? Jennifer Creek; Tereza Šteflová; Pieter Vader; Max Roodbol; Lotte Mastwijk, Leon Laubscher Dora W. Which one did you pick up most from CPHI?