Financed Emissions for Jordanian Banks: PCAF, IFRS S2 and the Data Challenge
Why financed emissions are the hardest part of IFRS S2 for Jordanian banks: the Scope 3 Category 15 requirement, PCAF, data-quality scoring, and the data gap.
Insights · Page 9
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 Explained: What to Know Before Starting a Carbon Project
What additionality means, how it is tested (financial, regulatory, common-practice, barrier), and the baseline, permanence and leakage concepts every carbon project must address.
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The EU ESG Ratings Regulation: Rating Agencies Now Need Approval
What the EU ESG Ratings Regulation introduces, ESMA authorisation of rating providers from July 2026, and what direct supervision means for raters and rated GCC companies.
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Sustainable Islamic Finance in Jordan: Green Sukuk and the Road Ahead
The Islamic finance pillar of Jordan's Green Finance Strategy: the planned Sharia-compliant sustainable finance framework, green sukuk, and CIBAFI principles.
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Top Carbon Credit Registries Compared
A comparison of the main carbon credit registries, Verra, Gold Standard, ACR, Climate Action Reserve and Puro.earth, what each specialises in, and how to choose.
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How to Register a Carbon Project: The Full Lifecycle
A step-by-step guide to registering a carbon-credit project, from methodology and PDD to validation, registration, verification and issuance, and how long each stage takes.
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Article 11 Explained: The Six-Month Deadline Jordanian Banks Had to Meet
CBJ Regulation No. 2 of 2025 Article 11 gave Jordanian banks six months, to around 18 August 2025, to file a climate governance structure and amended risk strategy.
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ESG Ratings Explained: MSCI, Sustainalytics, S&P and EcoVadis
Who the main ESG rating agencies are, what each measures, how their scoring differs, and why GCC companies need to understand the raters that judge them.
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ITMOs Explained: Internationally Transferred Mitigation Outcomes
What ITMOs are under Article 6.2 of the Paris Agreement, how they are authorised and transferred, the role of corresponding adjustments, and why the GCC is an active player.
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Article 6 of the Paris Agreement: The Global Carbon Markets Explained
What Article 6 of the Paris Agreement is, how Article 6.2 and 6.4 work, what COP29 agreed, and how corresponding adjustments prevent double-counting of international credits.