What this is

An independent reference for sustainability professionals tracking the simultaneous revision of the standards that govern corporate GHG accounting and disclosure: the GHG Protocol corporate suite, its consolidation with ISO, SBTi's Corporate Net-Zero Standard V2.0, the ISSB baseline (IFRS S1/S2), the EU's CSRD/ESRS/CBAM, and US federal and state rules. It is not affiliated with any standard-setter, regulator, or company, and it is not legal or compliance advice.

How the data is maintained

The dataset behind this page is refreshed weekly. Each cycle re-checks official sources — standard-setter announcements, consultation pages, regulators' rulemaking dockets, and the Official Journal / Federal Register — plus reputable legal analyses for interpretation. Every dated item links to its source. Corrections land in the next weekly cycle; if you spot an error, check the linked source first, then the repository linked in the footer.

How to read the confidence ratings

Every workstream carries a confidence rating with its reasoning shown, answering one question: how likely is it that what's described here is what you'll eventually have to comply with?

Plain-English glossary

The terms this site (and the whole field) leans on. These same definitions appear as hover-tooltips wherever a term is dotted-underlined.

Scope choices

• In scope: standards and regulations that define how companies measure or must disclose GHG emissions, and that are currently changing.
• Out of scope: voluntary carbon market crediting standards (ICVCM, VCS, Gold Standard), procurement claim registries, and jurisdiction-by-jurisdiction ISSB adoptions beyond headline moves.
• Dates: quarter-level dates ("Q2 2027") are official plans, not commitments. Where sources conflict, the more conservative official formulation is used and the conflict is noted.