Barry Li | Climate Reporting & Assurance
Insights on climate reporting, carbon markets, and sustainability assurance.
recent posts
- The Inherent Laziness of AI Agents: Causes, Implications, and Control
- HASHI v2.1: From Chat Bridge to Self-Evolving Multi-Agent Orchestra
- The Auditability of Nature: Integrating Biodiversity Disclosures into the Global Sustainability Assurance Infrastructure
- Introducing HASHI: my first vibe-coded publishable project
- Beyond Global Baselines: Navigating the Finalized UK Sustainability Reporting Standards (UK SRS)
Barry Li
Category: Carbon Markets & Policy
ACCU scheme, Clean Energy Regulator, Safeguard Mechanism, methodologies, international carbon crediting.
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As we cross the first quarter of 2026, the global sustainability landscape is shifting from a focus on “what” to report toward a rigorous examination of “how” those reports drive real-world decarbonisation. For the scholar-practitioner, two themes are converging with unprecedented speed: the formalisation of climate transition plans and the structural evolution of carbon markets…
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The Voluntary Carbon Market (VCM) is no longer a peripheral corporate social responsibility tool; it is rapidly evolving into a structured, compliance-adjacent asset class. According to the latest analysis by Abatable, the market in 2026 is being redefined by “quality over volume,” driven by a significant influx of compliance-linked demand. A primary catalyst is the…
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As we navigate through the first quarter of 2026, a significant shift in the corporate landscape has become undeniable: the era of “ESG” as a catch-all marketing slogan is effectively over. However, this isn’t a retreat from environmental or social responsibility. Instead, we are witnessing a transition toward a more mature, fragmented, and pragmatic discipline.…
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As 2026 unfolds, climate reporting and carbon markets are no longer parallel conversations?they are becoming one assurance problem. Preparers are dealing with targeted implementation changes in disclosure standards, while market participants are demanding stronger proof that carbon credits represent real and durable climate outcomes. For scholar-practitioners, the key shift is this: the market is moving…
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As we move through February 2026, the Australian sustainability landscape is no longer in a “waiting room.” For the first wave of Group 1 entities, the reporting cycle is actively underway, and for Group 2, the July 1 deadline is no longer a distant milestone. For those of us at the intersection of practice and…
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1. ACCU Scheme review consultation opens On 20 October 2025, the Climate Change Authority (CCA) formally opened its public consultation for its statutory review of the Carbon Credits (Carbon Farming Initiative) Act 2011—the legislative foundation for Australia’s ACCU Scheme. The consultation invites feedback on the Scheme’s operation and broader role in a decarbonising economy. Submissions…
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The Climate Change Authority (CCA) has opened its public consultation for the 2026 review of the Carbon Credits (Carbon Farming Initiative) Act 2011 (CFI Act) — the legislation that underpins the Australian Carbon Credit Unit (ACCU) Scheme.Submissions are open until 5 pm AEDT, 8 December 2025 via the CCA Consultation Hub 💬. This review marks…
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In brief: The Australian Carbon Credit Unit (ACCU) Scheme lets registered projects earn tradeable carbon credits by avoiding, reducing or removing emissions (e.g., land sector, waste, industrial methods). It’s an operational crediting regime under the Carbon Credits (Carbon Farming Initiative) Act 2011, administered by the Clean Energy Regulator (CER). It’s separate from financial reporting standards…
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Australia already has fairly established regulatory regimes under the National Greenhouse and Energy Reporting (NGER) scheme and the Safeguard Mechanism. These aren’t new, they’re mature, and they operate under the Clean Energy Regulator (CER). They differ in purpose and scope from IFRS S2 / climate disclosure rules — but they matter, especially if the thresholds…
