At the end of March 2026, the first public draft revision of the Greenhouse Gas Protocol Scope 3 Standard was published,
e 3 Standardmarking the start of a new phase in improving rules for emissions accounting across the value chain.
The proposed amendments are aimed at significantly tightening data-quality requirements, while strengthening the role of primary supply-chain data compared with the previous practice of relying on estimates and secondary sources. This improves the accuracy and reliability of emissions calculations, especially in complex value chains.
In addition, the draft improves transparency of the calculation methodology by requiring more detailed presentation of how data are collected and processed, as well as clearer explanations of the assumptions used.
More detailed classification and documentation of emissions sources by category is also proposed, enabling better data traceability and greater reporting consistency.
The aim of these changes is to increase the comparability, credibility and consistency of reporting under the Greenhouse Gas Protocol Scope 3 Standard among companies, as well as improve the quality of data used in decarbonisation decision-making.