What Is the EU Methane Regulation, and Why Does It Matter?
A plain explanation of Regulation (EU) 2024/1787: what it covers, why methane is treated separately from CO2, and why a rule made in Brussels reaches producers in the Gulf.
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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How a Bank Builds a Climate Transition Plan
Eight steps, nine to fifteen months from a reasonable base. The financed emissions baseline is the schedule, and most programmes underestimate it.
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IFRS S2 Does Not Require You to Have a Transition Plan
IFRS S2 requires disclosure of a transition plan if one exists, at paragraph 14(a). It does not require an entity to have one. The distinction changes who the real driver is.
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SBTi Near-Term and Net-Zero Targets for Corporates
A near-term target and a net-zero target are different commitments. What the Corporate Net-Zero Standard v1.3 asks, and where companies get the sequence wrong.
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SBTi FINZ: The December 2026 Deadline Facing Banks
The Financial Institutions Net-Zero Standard, published July 2025, carries a December 2026 submission deadline. What FINZ asks of a bank, and what to settle first.
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Financed Emissions or Customer Alignment: The FINZ Choice
SBTi's FINZ lets an institution focus on financed emissions or customer net-zero alignment. The two routes need different data and different client conversations.
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What FINZ Asks of Banks on Fossil Fuel Finance
SBTi's FINZ standard requires a fossil fuel transparency policy, an immediate stop to new fossil project finance, and an exit from financing oil and gas expansion by 2030.
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SBTi FLAG: Land and Agriculture Emissions Explained
FLAG covers forest, land and agriculture emissions, which behave differently from fossil emissions and need their own targets. Why Gulf food importers are in scope.
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Which SBTi Sector Guidance Applies to You?
SBTi publishes sector guidance for buildings, transport, steel, cement, maritime and FLAG. What exists, what vintage it carries, and the sectors with none at all.
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Is a Transition Plan Actually Required in Jordan or the GCC?
CBJ Regulations No. 2 of 2025 require climate risk management, not a transition plan. The two get conflated, and the distinction changes what a bank owes its regulator.