Guides to the standards and regulation behind Scope 3
Each guide explains where a standard or regulation stands, with its dates and primary sources, and how it relates to insetting. Guides are dated and updated when the rules change.
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Insetting 101
What carbon insetting is, why Scope 3 makes it matter, how an inset project and its credits work, and what buyers can claim under today’s rules.
Updated
Insetting vs offsetting
Insetting and offsetting compared: where the money goes, what changes in Scope 3, and what the GHG Protocol, SBTi V2.0 and EU rules allow.
Updated
Standards and regulation
GHG Protocol and market instruments
Where the GHG Protocol stands on actions and market instruments, the Scope 3 revision and the consolidated standard, with the dates published so far.
Updated
SBTi Net-Zero Standard V2.0
What changes in SBTi’s Corporate Net-Zero Standard V2.0: dates, Scope 3 targets, the implementation hierarchy, market instruments and carbon credits.
Updated
Book and claim
How book and claim separates a low-carbon attribute from the physical fuel or steel, how shipping, aviation and steel use it, and where the rules stand.
Updated
FuelEU Maritime pooling and penalties
How FuelEU Maritime limits the GHG intensity of ship energy, how pooling, banking and borrowing work, how the penalty is calculated, and the 2026 dates.
Updated
CBAM and Scope 3
How the EU carbon border adjustment prices embedded emissions in imported steel, cement, aluminum and fertilizers, and what it means for Scope 3.
Updated
ESRS E1
What ESRS E1 asks companies to disclose on climate, including gross Scope 3 emissions and carbon credits, and who reports after the Omnibus simplification.
Updated
California SB 253
Who must report emissions under California SB 253, what is due on 10 November 2026, when Scope 3 reporting starts and what CARB is still deciding.
Updated