📢 GHG Protocol just published proposed updates of Scope 3. A final revised standard is expected for end of 2027, affecting 2026 as first reporting year facing an updated Scope 3 standard.
👉 Contact us to get prepared for the new requirements!
💡 What main changes are expected?
-Emissions disaggregation by data type
Scope 3 total result must be disaggregated by data type (e.g. spend-based / average data / supplier-specific data)
-5% exclusion threshold
Companies reporting in conformance with the standard must report at least 95% of total required scope 3 emissions.
To receive that number, excluded emissions need to be estimated.
-Disaggregation of required vs. optional data
Currently, optional emissions are included in many categories – due to emission factors with broader applicability, higher accuracy, or better representation of the company’s own value chain.
-New Category 16 to account for other value chain activities, which includes facilitated emissions (i.e., emissions generated by third-party activities from which the reporting company earns direct, transactional income but never buys, sells, or owns the activity). The majority of subcategories within category 16 are optional to promote feasibility.
-Narrowing Category 15, which was including very detailed investment activities, down to holding single shares of companies. In the future, only “investments (commonly known as ‘financed emissions’)” are included.
-More info: https://ghgprotocol.org/sites/default/files/2026-03/S3-Phase1ProgressUpdate-20260331.pdf