Scope 3 reporting may become mandatory: the GHG Protocol's proposed changes for corporates

Summary The Greenhouse Gas (GHG) Protocol is revising the Scope 3 Standard as part of merging its corporate standards with ISO 14064-1 into one global standard, targeted for the end of 2028. The proposed revisions appeared in a progress update on 31 March 2026. Scope 3 is proposed to become a required part of a conforming corporate inventory.