Timsie Ho Timsie Ho

Sustainable Procurement as a Supply Chain Sustainability Lever

This article explores the growing two way pressure in supply chains, where companies are asked for climate information by customers while also needing supplier data to understand Scope 3 emissions. It explains why procurement is the operating system of supply chain sustainability and how sustainable procurement mechanisms help organisations identify supplier ESG risks, collect consistent climate data, and build resilient supply chains over time.

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Timsie Ho Timsie Ho

ESG as the non-financial function. A clearer way to think about business performance

This article offers a fresh way to understand ESG by reframing it as the non-financial function of a business, similar in purpose to the finance function. It explains how materiality makes ESG practical, why ESG data needs governance and controls like financial data, and how frameworks and standards help structure and measure non-financial performance. A clarity focused perspective for 2026 and beyond.

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Timsie Ho Timsie Ho

When “audit ready” meets ESG reality. What companies and AI reporting tools often miss

This article explores the gap between AI powered ESG reporting tools and the reality of assurance scrutiny. It explains what audit ready means in practice, how assurance providers assess GHG emissions reporting against criteria such as the GHG Protocol, and what companies should ask vendors about evidence, traceability, reproducibility and controls. It also outlines what an assurance readiness assessment is and how it helps organisations strengthen ESG data integrity before external assurance begins.

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Timsie Ho Timsie Ho

ESG is not dead. The acronym might be.

This article responds to claims that ESG is dead following regulatory pullbacks in 2025. It argues that environmental and social factors remain critical to business resilience and long term value, and explores why ESG may need a new framing. The piece outlines a practical shift for 2026 from ESG as reporting to ESG as a resilience capability grounded in governance, trusted data and integrated decision making.

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Timsie Ho Timsie Ho

ESG in 2026: The Shift From Reporting to Resilience

This article explores why ESG in 2026 is shifting from reporting to resilience. It explains how organisations can use ESG as a management discipline by strengthening governance, improving trust in sustainability data, integrating ESG into risk management, and focusing on climate and supply chain resilience. A forward looking reflection for business leaders and sustainability teams.

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