The year 2026 marks a decisive turning point  for corporate carbon accounting. With the phased implementation of the European CSRD  ( Corporate Sustainability Reporting Directive) and the tightening of climate requirements, the measurement of greenhouse gas (GHG) emissions is moving beyond the sole scope of CSR to become an essential management standard . To structure this approach and ensure international transparency, the Greenhouse Gas Protocol  (GHG Protocol) has defined three distinct...

To identify their true climate impact, companies and organizations must accurately quantify their greenhouse gas (GHG) emissions. While accounting for direct flows ( Scopes 1 and 2 ) forms the foundation of a carbon footprint, addressing indirect emissions ( Scope 3 ) has become an indispensable step. This perimeter, which encompasses the entire value chain, very often represents the vast majority of an activity's total emissions. Understanding the distinction between these three scopes is...

In the face of the challenges posed by climate change , businesses must take concrete steps to reduce their carbon footprint. Global...