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The ESG reporting landscape remains dynamic and there is an increasingly clear opportunity for both project proponents and investors to leverage ESG frameworks for the deployment of CCS in pursuit of decarbonisation. However, while there are few barriers to reporting CCS-specific activities within an organisation’s climate risk mitigation activities, questions remain about the quality and utility of this information.

This thought leadership report from the Institute builds upon previous analysis, to consider in greater detail how project proponents and investors may leverage the benefits of their CCS-related investments and project operations, in the context of the wider reporting environment. The Institute has developed a CCS-specific methodology, highlighting potential pathways for the reporting of CCS activities within current ESG schemes and reporting regimes. This non-prescriptive approach aligns with the six high-level themes identified within leading existing schemes and is in-line with feedback received from a variety of stakeholders on consolidation and harmonisation.