Sustainability Briefing — 12 August 2026
EU climate governance and reporting frameworks moved forward today, from EFRAG's call for input on voluntary sustainability disclosures for smaller non-CSRD firms to a refreshed climate advisory board and updated warming scenarios. Separately, a new self-certification scheme aims to bring more transparency to software-related carbon emissions.
EFRAG seeks input on voluntary reporting for non-SME firms outside CSRD scope
EFRAG has invited companies and stakeholders to take part in research on applying the forthcoming Voluntary Standard by non-SME companies outside CSRD scope, targeting firms with fewer than 1,000 employees or turnover under €450m. The Commission is expected to issue the standard, based on the 2024 VSME, as a delegated act later this year.
Updated climate scenarios drop the highest-emission pathway
A DG Climate note explains that scientists' updated scenarios now exclude the former worst-case pathway (RCP8.5), which had projected a 3.5–5.5°C rise by 2100, as no longer plausible given current policies. It cautions that even the most optimistic new scenario would still lead to about 1.7°C of warming, temporarily exceeding the Paris 1.5°C goal.
New term for the EU's independent climate science advisory board
The EEA Management Board has designated the 15 independent experts who will form the European Scientific Advisory Board on Climate Change for its second term, from 2026 to 2030, beginning on 24 March 2026. The body provides independent scientific advice on EU climate measures and targets and their coherence with the European Climate Law and the Paris Agreement.
Green Software Foundation launches SCI Self-Certification for carbon transparency
The Green Software Foundation is launching an SCI Self-Certification program that lets organisations bring internal software-emissions measurement into a publicly recognised disclosure. The Foundation frames it as a step toward industry-wide carbon transparency, alongside a new repository of reference implementations of its standards.