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Mike Smith
May 12, 2026
Key Takeaways
Every year, sustainability teams set ambitious goals. Every year, a significant number of those teams never produce a completed baseline emissions report. Not because of a lack of intent but because of a gap no one talks about: the distance between "we're going to do ESG and carbon reporting" and "we have our first verified baseline."
That gap is filled with unanswered questions: Who owns the utility data? Which emissions framework do we use? Does Scope 3 apply to us yet? Who needs to sign off? These questions don't surface in executive presentations. They surface at 4pm on a Tuesday when someone in operations gets their third email asking for electricity invoices.
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PPAI's new Double Materiality Assessment nails the diagnosis: environmental responsibility and product lifecycle make up 71% of the industry's material issues, and the compliance burden keeps cascading down to small and mid-size distributors. What it doesn't offer is a next step. Here's what I'd add, from shared data infrastructure to why sales staff often can't back up the claims they're making.
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A simple explanation of the emissions categories businesses are increasingly being asked to understand.
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