Despite losing 80% of the CSRD (Corporate Sustainability Reporting Directive)'s scope across Europe, and the slowing momentum of ESG (Environmental, Social, and Governance) discourse worldwide, practice on the ground is not retreating. That is the central finding of the first edition of the Carbon Footprint Radar, a global barometer of corporate carbon accounting practices published by Sami in collaboration with SGS, HEC Paris, EDF and SEPA.