Scope 3 Reporting: A Practitioner’s Guide to the Rules, the Drafts and Assurance

Scope 3 emissions — the 15 GHG Protocol categories, 1–8 upstream and 9–15 downstream OG Title Scope 3 emissions in 2026: what binds you, what is draft, what bites in 2027 logo

📅 Updated 17 October 2026 🕐 24 min read 🌍 Carbon & Climate ⚖️ Primary sources cited ⚠️ Standard status at 17 October 2026. Scope 3 reporting still rests on the GHG Protocol’s Scope 3 Standard of 2011. The revision published as a Phase 1 Progress Update on 31 March 2026 describes itself as “not … Read more