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

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

Harmonisation fails on purpose, not on format. A two-layer architecture that lets one farm event mean different things to five institutions.

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

The reporting obligation moved in 2026 and most agricultural Scope 3 guidance has not caught up. This piece sets out what applies after CSRD Omnibus I, what GHG Protocol LSR requires from January 2027, and what separates data an assurance provider will accept from data they will not.