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경영진 실무 가이드 및 탄소시장 인텔리전스

Concise, actionable briefings written for CFOs, General Counsels, and Sustainability Executives navigating fast-evolving carbon regulations in Asia Pacific.

Market Briefings

Featured research reports

Download our plain-English executive summaries or request a briefing with the authors.

시장 가이드 • 2026년판

Asia Pacific Carbon Market Buyer's Guide

What corporate buyers in Singapore, Indonesia, and Australia need to know about voluntary pricing, integrity principles, and host country export regulations this year.

Key Focus: ICVCM Core Carbon Principles, IDXCarbon trading rules, and price outlook for nature-based removals.
Policy Briefing • Executive Primer

Article 6 in 20 Minutes: The Paris Agreement Guide

A high-level primer for senior decision-makers on how Article 6.2 bilateral government transfers and Article 6.4 centralized crediting affect corporate carbon accounting in APAC.

Key Focus: Corresponding Adjustments, double-claiming safeguards, and Singapore's bilateral agreements.
Regulatory Standard • Audit Preparation

Net Zero Regulatory Readiness: Navigating IFRS S1/S2

Understanding mandatory disclosure requirements, climate scenario modeling expectations, and auditor evidence binders for SGX, IDX, and ASX listed corporations.

Key Focus: Scope 3 disclosure thresholds, transition plan governance, and external assurance checkpoints.
Australia Practice • Safeguard Mechanism

Australian ACCUs: Compliance Under the Safeguard Mechanism

A practical guide for heavy industrial emitters assessing ACCU method integrity, pricing volatility, and multi-year procurement under the Reformed Safeguard Mechanism.

Key Focus: Chubb Review method implementation, 25-year vs 100-year permanence, and CER registration timelines.
Institutional Guide • Open Access

What Is a Carbon Asset? Accounting, Balance Sheet & Origination

A complete reference guide explaining the four classes of carbon assets, project origination lifecycles, IFRS balance sheet recognition (IAS 38 vs IAS 2), and carbon liability management.

Key Focus: VCUs, ACCUs, SPE-GRK, I-RECs, IFRS S2 disclosures, and Article 6 authorization risks.
Executive Primer • Open Access

Carbon Credits Explained: Verification, Removal & Integrity

An open-access executive guide covering what a carbon credit is, avoidance versus permanent carbon removal, the five quality pillars, and credible corporate net zero alignment.

Key Focus: Additionality, buffer reserves, Oxford Principles, and registry serialization.
Market Infrastructure • Open Access

Carbon Trading & Carbon Exchanges: Global & APAC Guide

How cap-and-trade ETS and project credit markets function, spot exchanges versus bilateral ERPA offtakes, and a side-by-side comparison of APAC carbon exchanges.

Key Focus: CIX, ACX, IDXCarbon (SRN-PPI), HKEX Core Climate, TCX, and Article 6 ITMOs.
Advisory Framework • Open Access

Corporate Carbon Consulting: GHG Accounting & Roadmaps

A practical overview of institutional carbon consulting across Scope 1-3 baselines, Marginal Abatement Cost Curves, mandatory ISSB disclosures, and compliance market execution.

Key Focus: GHG Protocol, ISO 14064, PCAF, SBTi, SGX/HKEX/ASX reporting, and supplier Scope 3.