GHG Protocol Rewrites Scope 3 Emissions Standards
The international organization is updating its reporting framework to improve data comparability across global companies.
Updated on Oct. 21, 2026 in Environmental
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In a March 2026 update, the Greenhouse Gas Protocol initiated its first major revision of the Scope 3 standard since 2011. The update aims to standardize reporting by limiting reliance on generalized industry data.
Why it matters
The revisions aim to ensure Scope 3 inventories are comparable across companies, as current practices often produce unreliable estimates. By mandating higher quality data, the protocol seeks to improve the transparency of corporate carbon footprints.
A 2026 survey of 144 practitioners found that 66% utilize a mix of average and primary data. Proposed rules would require conforming inventories to report at least 95% of total Scope 3 emissions.
The players
Greenhouse Gas Protocol
This organization provides the world's most widely used greenhouse gas accounting standards for corporate emissions.
ISO 14064-1
This is an international standard that specifies principles and requirements at the organization level for quantification and reporting of greenhouse gas emissions.
The details
The upcoming standards limit the use of spend-based and volume-based allocations for diversified suppliers. These changes are part of a broader consolidation effort to merge corporate standards with ISO 14064-1.
Timeline
The original Scope 3 standard was released in 2011.
The GHG Protocol published a technical progress update in March 2026.
The Land Sector and Removals Standard takes effect on January 1, 2027.
A joint consultation for the consolidated standard is planned for spring 2027.
The publication of the new merged standard is estimated for late 2028.
The Big Picture
The rewrite of the Greenhouse Gas Protocol Scope 3 standard signals a shift away from flexible, spend-based estimates toward more rigorous primary data requirements. This update marks the first major overhaul of the framework since its original 2011 release.
Companies will need to transition from spend-based data toward granular, supplier-specific reporting to maintain compliance. This shift could lead to more accurate environmental disclosures for investors and consumers evaluating corporate sustainability claims.
The takeaway
Reliable carbon accounting relies on high-quality primary data rather than broad industry averages. Organizations should begin reviewing their current supplier data collection methods to prepare for the stricter reporting thresholds expected by 2028.
Further reading
For more on evolving sustainability metrics, visit the Environmental section.
Source note: This article includes information reported by Secaro.
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