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Doing business in Australia – how does ASRS impact you?

Introduced by the Australian Accounting Standards Board (AASB) in 2024, the Australian Sustainability Reporting Standards (ASRS) reframe corporate reporting in Australia.  If you haven’t started preparing, we recommend starting. Building the required robust systems, collecting accurate data, and embedding governance takes time. Acting now can turn compliance into strategic advantage.    Why does this matter?...

California’s Climate Disclosure Laws: What SB 261 and SB 253 mean for your business

If your business falls under California’s SB 261, you’ll know the first statutory deadline was set for January 1, 2026, for publishing your Climate-Related Financial Risk Report. While enforcement has been temporarily paused pending appeal, the California Air Resources Board (CARB) has opened its public docket, and compliance will likely resume later in 2026.   ...

When to SBT? Our guide to the Science Based Target initiative’s Corporate Net-Zero Standard V2

The Science Based Targets initiative (SBTi) is revising its flagship Corporate Net-Zero Standard (V1.3), with a second round of consultation underway on version 2 (V2), closing 12 December 2025.  The standard update will enhance scientific rigor, increase accountability, and offer greater flexibility for companies across diverse sectors and geographies.  For companies considering validating their net-zero...

COP30: From ambition to action

As the world prepares for COP30 – taking place in Belém, Brazil (10–21 November 2030) – the gap between promise and progress has never felt wider. Turning global climate commitments into real-world change will demand brave, bold, and honest leadership, underpinned by co-ordinated action across governments, business, and civil society. Overcoming political uncertainty and global tensions...

Navigating the future of reporting: Why pre-assurance is a sustainability superpower

In today’s rapidly evolving corporate landscape, sustainability reporting isn’t just a tick-box exercise; it’s a fundamental pillar of trust, reputation and long-term value creation. As regulatory pressures intensify (think CSRD, ISSB, UK SRS, SB 253/SB 261) and stakeholder scrutiny reaches new heights, the demand for robust, credible and assured sustainability data has never been greater....

World Environment Day 2025: The business case for beating plastic pollution

(Source: Microsoft Images) On World Environment Day 2025 the global spotlight turns to an urgent crisis hiding in plain sight: plastic pollution.  This year’s theme #BeatPlasticPollution highlights the devastating impacts plastic pollution has on every ecosystem and person on this planet.  A strategic imperative for business, action to reduce plastic waste can deliver tangible business...

Biodiversity enhancement: A strategic imperative for corporate sustainability

(Source: Microsoft Images) The need for ESG initiatives to deliver commercial value is at an all-time high. As global biodiversity loss accelerates, Nature-based Solutions (NbS) emerge as a powerful means to reverse ecological decline while delivering strong financial returns. This article explores the evolution of NbS and why they represent not just an environmental solution,...

An introduction: Integrating climate and nature reporting

(Source: Microsoft Images) At Morelli Consulting, we believe that integrating climate and nature risks into your ESG strategy is essential for long-term resilience and value in today’s nature-dependent economy. This article, written by our Nature-based Solutions lead Reaa Chadha, outlines key definitions and explores how aligning strategies and reporting on these risks can benefit your...

Our first B Corp Impact Report is here!

We’re thrilled to share our first B Corp Impact Report. Achieving B Corp certification marked a significant milestone for us, joining a global movement of businesses dedicated to fostering an inclusive, equitable, and regenerative economy. For Shelley, our Founder, earning B Corp certification was essential to show we are accountable for our impact, and to...