Sustainability moved into the finance function. The risk is that it comes to mean whatever is measurable rather than whatever is material.

Verification spending is the installation cost of pricing externalised damage. What would make it cheaper, and who controls the data layer underneath.

EU sustainability rules apply flat compliance costs to suppliers of very unequal capacity. The distributional effect, and three things buyers can do about it.

Audit programmes visit a sample of farms; claims cover all of them. What continuous monitoring closes, and the three things it genuinely cannot do.

Practice is spreading faster than proof. Sequestration uncertainty bands, reversibility, and why permanence provisions matter more than a single measurement.