What you burn
Direct emissions from sources you own or control: gas boilers, furnaces, refrigerant leaks, the diesel in your own fleet. The smallest circle, and usually the easiest to count.
You cannot cut what you have never counted. We measure everything that matters — then turn it into disclosure that stands up to an auditor, a regulator and your own conscience.
A global baseline arrived, the EU rewrote its rulebook, and the hard part turned out not to be the paperwork. It is the data — most of which sits outside your own four walls.
Sources: CDP, Scope 3 Upstream (11.4× average; 26× in 2023 disclosure data) · GHG Protocol / CDP sector analyses (Scope 3 typically 65–95% of total) · IFRS Foundation adoption status and S&P Global, Jan 2026 · Latham & Watkins on Directive (EU) 2026/470. Figures current August 2026.
Direct emissions from sources you own or control: gas boilers, furnaces, refrigerant leaks, the diesel in your own fleet. The smallest circle, and usually the easiest to count.
Indirect emissions from purchased electricity, steam, heat and cooling. Reported two ways — location-based and market-based — because where your power comes from and what you contracted for are not the same story.
Fifteen categories across your value chain: purchased goods and services, capital goods, business travel, employee commuting and home working, logistics, waste, investments, and the use of what you sell. On average this is where 11.4× your operational emissions hide.
Connect the systems you already use. We map every input to a GHG Protocol category, attach an emission factor with a version and a source, and keep the evidence — so the number can be defended line by line.
Two systems now shape corporate climate disclosure: the ISSB’s global baseline (IFRS S1 & S2) and the EU’s own ESRS regime under CSRD. The 2026 Omnibus cut the number of EU companies in scope by around 80% — but raised the bar for those who remain.
The ISSB publishes the global baseline: S1 for sustainability-related financial disclosure, S2 for climate. Scope 1, 2 and 3 disclosure is required, with transition relief in year one.
The first large EU entities publish ESRS-based sustainability statements on FY2024 data, with limited assurance and double-materiality assessments.
US state-level climate reporting begins for large companies doing business in California — GHG Protocol methodology, no federal ISSB adoption behind it.
The UK endorses its own ISSB-based standards with six amendments. Voluntary now; mandatory application for listed companies proposed from 2027.
Directive (EU) 2026/470 enters into force. Mandatory CSRD now applies only above 1,000 employees and €450m turnover; listed SMEs fall out of scope; value-chain and assurance rules are trimmed.
National law must reflect the revised CSRD. Newly in-scope companies report on FY2027, publishing in 2028 — which means the data systems have to be live long before then.
Japan’s SSBJ, Australia’s ASRS, Canada’s CSDS, Brazil, Hong Kong, Singapore and China phase mandatory ISSB-aligned reporting in by company size. Roughly 36 jurisdictions are on the path.
Sources: Deloitte on Directive (EU) 2026/470 · EY, CSRD simplified · IFRS Foundation · S&P Global ISSB tracker. This page is information, not legal advice.
Reduction first, always. Measurement is how you prove the reduction happened — and where to aim next.
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