Insights
Regulation, measurement method, and category-by-category breakdowns from the Scope 3 Emissions research desk — updated every few days.
A practical architecture for measuring Scope 3 once at the GHG Protocol category level, then mapping that single dataset into ESRS E1, BRSR Core, SB 253 and other formats.
A practical look at limited versus reasonable assurance, what auditors actually test, and why Scope 3 inventories resist high-confidence sign-off.
Reporting StandardsThe GHG Protocol Scope 3 Standard and ISO 14064-1 are compatible but built for different jobs — one for categorization, one for certification.
Reporting StandardsSEBI's BRSR Core and the EU's CSRD both demand Scope 3 disclosure — but the assurance thresholds, categories, and timelines don't line up. A side-by-side for dual-listed companies.