Carbon Exposure Project
Carbon Exposure Project
Podcast Description
Welcome to the Carbon Exposure Project! A platform for peer-to-peer conversations with people who are driving forward the carbon markets of tomorrow.
Join your host Rene Velasquez we get to discuss topics at the intersection of ESG and finance over cocktails, with the amazing backdrop of the lion city, Singapore.
Podcast Insights
Content Themes
The show explores a variety of themes at the intersection of environmental, social, and governance (ESG) criteria and finance, discussing topics such as carbon market investment strategies, the complexities of compliance vs. project-based markets, and the impact of carbon credits on global decarbonization efforts. Episodes feature insights on emerging trends like the role of blue carbon, insurance in carbon markets, and the influence of public capital on market de-risking.
Carbon Exposure is a carbon-native production studio specialising in carbon markets — and this podcast sits at the centre of what we do.
Carbon markets are complex, technical, and often misunderstood. Much of the conversation is fragmented, buried in policy language, or disconnected from how the market actually operates.
This podcast is designed to close that gap.
Through conversations with the people shaping the market — policymakers, standard setters, developers, investors, and corporates — we unpack how things work in practice, across policy, project development, and finance.
We cover the full spectrum of carbon markets, but always with the same objective: clarity.
Carbon Exposure extends beyond the podcast into film, digital content, and strategic storytelling — helping organisations communicate more effectively and position themselves for market access.
But it starts here.
Because in carbon markets, understanding the landscape is the first step to participating in it.
In Episode 6 of Season 4 of the Carbon Exposure Podcast, we zoom out from carbon markets to the broader world of corporate sustainability and ESG reporting. Our guest is Fang Eu-Lin, Sustainability and Climate Change Practice Leader at PwC Singapore and one of Asia's leading voices on sustainability reporting, climate risk and corporate transition strategy.
Eu-Lin started her career as a chartered accountant and auditor, then pivoted into sustainability in 2016 when SGX rolled out reporting requirements for Singapore-listed companies. Ten years later, she sits at the intersection of climate science, financial reporting, and corporate strategy — exactly the seat that determines whether sustainability ambitions translate into measurable action.
This conversation moves through the evolution of climate and ESG reporting: the end of purism and the rise of pragmatism, how the ISSB, GHG Protocol, and SBTi are being revised, why CSOs and CFOs are increasingly co-authoring transition plans, and how Singapore's regulatory leadership offers a template for the rest of Asia.
She also shares her framing for the current moment — a ”sustainability winter” — and three animal archetypes (snowy owl, squirrel, snow leopard) that professionals can channel to thrive through it.
In this episode, we cover:
– Eu-Lin's journey from chartered accountant to climate reporting leader
– Why sustainability requires systems thinking and deep technical grounding
– Whether climate is being deprioritized — or simply outranked by tariffs and AI
– The shift from sustainability purism to corporate pragmatism
– How the ISSB, GHG Protocol, and SBTi are being revised
– Why CFOs and CSOs need to co-author climate transition plans
– Singapore's carbon tax recycling and capacity-building model
– The reporting timeline pushback and the quality vs speed trade-off
– Climate scenario analysis and the limits of available research
– Physical risk vs transition risk for corporates
– The Scope 3 debate: spend-based vs activity-based measurement
– Why the Singapore Emission Factor Registry matters for accurate disclosure
– How to lead through the ”sustainability winter”
If you work in sustainability reporting, climate finance, ESG, corporate strategy, or board governance, this is a must-listen episode.
Chapters
[00:00] Intro
[02:32] From Accounting to Sustainability
[05:17] Singapore's 2016 Reporting Pivot
[08:18] Syzygy: Aligning Skill, Passion & Value
[13:34] Is Climate Falling Off the Agenda?
[15:12] The Shift From Purism to Pragmatism
[17:25] ISSB, GHG Protocol & SBTi in Revision
[19:05] CFO + CSO Collaboration on Transition Plans
[23:33] Singapore's Carbon Tax Model
[27:20] Quality vs Speed in Climate Reporting
[29:12] Climate Scenario Analysis & Risk
[33:09] Scope 3: Love It or Hate It?
[36:21] The Singapore Emission Factor Registry
[37:51] Outlook to 2030
[39:30] Snowy Owls & The Sustainability Winter
#SustainabilityReporting #ESG #ClimateReporting #ClimateFinance #ISSB #ScopeThree #Singapore #CarbonExposurePodcast
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