References & Standards

Learn how Tracenable’s GHG Emissions dataset aligns with the GHG Protocol, EU CSRD, SEC, GRI, CDP, TCFD, SASB, and PCAF for global comparability.

Foundational References

These are the authoritative sources we rely on to define terms, set classification rules, and resolve edge cases.

Greenhouse Gas Protocol (WRI/WBCSD Corporate Standard)

• Why it matters: The GHG Protocol is the globally recognized framework for measuring and reporting GHG emissions. It defines Scope 1, Scope 2, and Scope 3 categories, sets organizational boundary rules, and provides calculation guidance used by regulators, companies, and investors worldwide.

• What we adopt:

  • Core scope definitions (Scope 1 direct, Scope 2 energy-indirect, Scope 3 value chain).

  • Coverage of all seven Kyoto gases expressed in CO₂-equivalent (tCO₂e).

  • Category mapping for Scope 1, 2, and 3 to ensure alignment with official definitions and company disclosure practices.

  • Guidance on organizational boundaries and Scope 2 accounting (location-based and market-based).

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Related Reporting Frameworks & Standards

While the GHG Protocol provides the universal foundation for measuring and reporting emissions, additional frameworks build on its principles to address regulatory, voluntary, and industry-specific needs. Tracenable bridges these standards by mapping disclosures back to the GHG Protocol’s core definitions while supporting compliance and comparability.

Regulatory Frameworks

EU Corporate Sustainability Reporting Directive (CSRD) – ESRS E1 Climate Change

• Why it matters: CSRD mandates climate disclosures for thousands of EU companies, covering Scope 1, Scope 2 (with both location- and market-based methods), and Scope 3 with category-level detail.

• How we align: We align with ESRS E1 disclosure fields by capturing gross Scope 1, 2, and 3 emissions including Scope 2 method splits and Scope 3 category breakdowns, all standardized in line with the GHG Protocol and ISO 14064-1:2018.

U.S. SEC Climate Disclosure Rule (2024)

• Why it matters: The SEC rule requires U.S. registrants to disclose Scope 1 and Scope 2 emissions in annual filings, with assurance for large filers. Scope 3 is voluntary but often reported for investor expectations.

• How we align:

  • Gross reporting of Scope 1 and 2 emissions in metric tons CO₂e (excluding offsets).

  • Capture of Scope 3 emissions when disclosed, even if not mandatory under SEC rules.

  • Traceability and assurance-ready data to meet SEC’s audit requirements.

Voluntary Global Frameworks

GRI 305: Emissions (2016)

• Why it matters: A widely adopted disclosure standard requiring Scope 1, 2, and 3 totals, category detail, and intensity metrics.

• How we align: Our dataset provides Scope 1, 2, and 3 totals, Scope 3 categories, Scope 2 method splits, and intensity values mapped directly to GRI 305 indicators.

TCFD (Task Force on Climate-related Financial Disclosures)

• Why it matters: A global framework for climate risk reporting, embedded in many regulatory regimes, requiring disclosure of Scope 1, 2, and (where material) Scope 3 emissions.

• How we align: We provide complete Scope 1, 2, and (where available) Scope 3 data that supports TCFD-aligned reporting and comparability.

CDP (Carbon Disclosure Project)

• Why it matters: A widely used voluntary disclosure system requiring Scope 1, 2, and 3 emissions at both total and category levels, with Scope 2 reported by method.

• How we align: Our dataset captures Scope 1, 2, and 3 totals and categories, and clearly distinguishes location- vs. market-based Scope 2, aligned with CDP questionnaires.

Sector- and Finance-Specific Frameworks

SASB Standards (now IFRS Foundation)

• Why it matters: Require industry-specific disclosure of GHG emissions, including Scope 1, Scope 2, and in some cases Scope 3, along with intensity metrics (e.g., emissions per unit of production or revenue). These requirements vary by sector, making them highly relevant for industry benchmarking.

• How we align: Tracenable’s dataset provides scope-level totals and intensity metrics, with sector tagging to support SASB-aligned, industry-specific comparisons.

PCAF (Partnership for Carbon Accounting Financials)

• Relevance: The leading global standard for measuring and disclosing financed emissions across asset classes, complementing the GHG Protocol by providing detailed methodologies for financial institutions.

• How we align: We integrate PCAF categories and accounting methods into our Scope 3 Category 15 (Investments), enabling consistency with financial-sector best practices.

Takeaway:

• Tracenable’s GHG dataset is built on the GHG Protocol and mapped to major regulatory frameworks (EU CSRD, U.S. SEC rule).

• It is fully compatible with leading voluntary standards (GRI, TCFD, CDP).

• It extends to sector-specific and finance-specific standards (SASB, PCAF) for industry relevance.

The result: jurisdiction-aware coverage of gross Scope 1, 2, and 3 emissions with clear mapping to global standards, full traceability to company disclosures, and audit-ready reliability for compliance, benchmarking, and investment analysis.

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