Proposed changes to the Scope 3 standard (GHG Protocol)

The Greenhouse Gas Protocol (GHG Protocol) is currently revising its suite of corporate standards, including the Corporate Value Chain (Scope 3) Accounting and Reporting Standard.

Last month, GHGP released its first major update outlining proposed changes to the Scope 3 standard. A draft for public consultation is expected in mid-2026, with the final version anticipated in late 2027.

Proposed changes introduce:
– a prescriptive 95% inclusion threshold replacing materiality-based boundary setting
– stricter data quality disclosure requirements
– new rules for Category 1 supplier data allocation
– a restructuring of financed emissions reporting across Category 15 and new Category 16

While many changes move towards framework standardization, others create tension and will require companies to revisit how they set and justify their Scope 3 boundaries.

Swipe through our summary of the key proposed changes and what they mean in practice: 20260504 GHGP Scope 3 updates 

Note: these are proposed revisions under development and subject to change ahead of formal public consultation.

If you’d like to discuss how these updates could affect your Scope 3 accounting, reach out to the Agendi team for a conversation.