For years, companies have navigated two parallel systems for corporate carbon accounting: the Greenhouse Gas Protocol and standards issued by the International Organization for Standardization. That’s about to change.
The two bodies have confirmed that they will combine their corporate standards into a single global framework.
This simplifies reporting, but it also raises the bar for Scope 2 claims, evidence supporting market-based instruments, and proof that decarbonisation is working.
Portfolio company climate data already underpins limited partner reporting, regulatory disclosures, lender due diligence, and exit narratives. A tighter framework means a higher standard of proof for credible performance, for both portfolio companies and the funds reporting on them.
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