The Sillion Briefing 14.11.2025
A fortnightly digest for corporate sustainability & communications leaders
In this edition…
COP30 opens; agenda adopted
Global carbon accounting coalition pushes ledgers
ISSB starts nature disclosure project
Unilever finalises restructure of CSO role
Alan Whitehead appointed UK energy minister
COP30 opens in Belém: agenda adopted, familiar battle lines
COP30 formally adopted its agenda on 10 November and moved into negotiations. Brazil is pitching an “implementation” COP with a finance push (e.g. its Baku to Belém roadmap), while others emphasise fossil phase-out language and just transition. Civil society kicked off a sizeable parallel programme in the city.
Source: UNFCC
Why this matters
For companies, this COP is expected to be less about grand new goals, and more about proof points - sector decarbonisation plans, transition finance, and nature integration.
“Carbon Measures” coalition (backed by Exxon, ICC, et al.) pushes to redesign carbon accounting
A new initiative called Carbon Measures, supported by ExxonMobil and other large corporates (e.g. BASF, Blackrock, ADNOC, Linde, Santander), has launched with the International Chamber of Commerce to build a ledger-based, product-level emissions accounting approach. It argues this could avoid double counting, an intended feature of Scope 3 accounting. The ICC and Carbon Measures have announced a Technical Expert Panel and plan to push the agenda at COP30. Meanwhile, GHG Protocol and ISO have announced a strategic partnership and a new joint product-level standard setting workstream - marking the first major coordinated update in years.
Source: The Wall Street Journal
Why this matters
The approach attaches a verified emissions “value” to a product and transfers that liability along the chain (akin to cost accounting), in contrast to the GHG Protocol’s organisational inventory model with overlapping scopes. Proponents say this reduces double counting; critics warn it risks downplaying end-use emissions if used to replace (rather than complement) Scope 3.
ISSB launches nature standard setting, building on TNFD
Following the MoU signed in April this year to formalise their relationship, the International Sustainability Standards Board (ISSB) has formally begun standard setting on nature-related risks and opportunities, stating it will build on the TNFD framework. An exposure draft is expected in 2026.
Source: TNFD
Why this matters
Climate reporting is converging on ISSB, and remains on the slate. Despite softening support for nature reporting, the ISSB has confirmed it will be proceeding with standards. TNFD mapping is a welcome and practical step, and should shorten the path to future ISSB alignment.
Unilever’s CSO departs; sustainability remit folded into corporate affairs
Rebecca Marmot has left Unilever after nearly two decades, and her Chief Sustainability & Corporate Affairs role will be retired. New Chief Corporate Affairs & Communications Officer Michael Stewart (ex-PwC, ex-Edelman) will oversee the sustainability team, but without a CSO title. The shift follows Unilever’s earlier consolidation of sustainability with external affairs.
Source: BusinessGreen
Why this matters
This is a concrete example of the CSO role being re-wired – and from Europe’s erstwhile sustainability trailblazer. It could mean less standalone advocacy, more integration with corporate affairs and communications. Boards reviewing governance should test whether responsibilities and decision rights are clear (target setting, capex, policy positions, audit ready data) even if the CSO title disappears.
Alan Whitehead receives a peerage and joins government as Energy Minister
Dr Alan Whitehead CBE has been appointed Minister of State (Energy Security & Net Zero) and will receive a life peerage to sit in the Lords. Whitehead previously chaired the independent review of greenhouse gas removals (GGRs) and long served as Labour’s shadow energy lead.
Source: GOV.UK
Why this matters
The move signals continuity and experience at DESNZ during a year of grid, planning, and market design decisions. His GGR brief suggests a potential focus on removals policy alongside deployment of renewables and networks.
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