IFRS S2 Arrives in Jordan: What ASE20 Banks Must Disclose from FY2026
The ASE Climate-Related Disclosures Regulatory Framework makes IFRS S2 mandatory for ASE20 companies from FY2026. What Jordan's listed banks must disclose.
Insights · Page 2
Analysis on UAE and GCC ESG, climate risk, and assurance.
Practitioner perspectives on regulatory developments, methodology questions, and the issues we see most often in client work — written by senior team members actively delivering engagements across the Gulf.
2026
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Additionality, Temporal and Geographical Correlation: The Three Rules That Decide If Your Hydrogen Is Green
Hydrogen additionality, temporal and geographical correlation explained under EU Regulation 2023/1184, including monthly matching now and hourly matching from 2030.
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Carbon Credit Pricing and Economics
What drives carbon credit prices, why the same tonne can cost a dollar or hundreds, the economics of developing a project, and where the value flows in the market.
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Why ESG Ratings Differ: Understanding Rating Divergence
Why a single company can receive very different ESG ratings from different agencies, what drives the divergence, and how companies should respond to it.
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How to Calculate the Carbon Footprint of Green Hydrogen and Ammonia (RFNBO GHG Methodology)
The RFNBO greenhouse gas methodology under EU Regulation 2023/1185: the E formula, the 94 gCO2e/MJ comparator, and the 28.2 gCO2e/MJ pass mark, explained.
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Who Regulates Climate Disclosure in Jordan? Untangling CBJ, ASE and JSC
A clear map of who regulates climate and ESG disclosure in Jordan: the CBJ, the Amman Stock Exchange and the JSC, and why the binding climate text is ASE's.
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Avoidance vs Removal Carbon Credits: The Distinction That Matters
The difference between avoidance/reduction and removal carbon credits, why removals command a premium, and how the two fit a credible net-zero strategy.
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CertifHy Pre-Certification vs Full Certification: What They Are and When You Need Each
CertifHy pre-certification vs full certification explained: the design-stage dry run, the operational audit process, timelines, and when each one applies.
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Carbon Credit Project Types: Nature-Based to Engineered Removals
The main carbon credit project types — nature-based solutions, renewable energy, methane capture, cookstoves and engineered removals — and how their credit quality differs.
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How to Improve Your ESG Rating: A Practical Guide
A practical, honest guide to improving your ESG rating — from knowing which rating matters to gap analysis, disclosure wins and genuine performance, without gaming the score.