
GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a final standard planned for 2028. This episode covers the updated roadmap and developments related to scope 2, scope 3, book-and-claim market instruments, the Land Sector and Removals Standard, and California SB 253, as well as steps companies can take now as these requirements and proposals continue to evolve. For more on GH...
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Back to basics: Consolidation—Determining the primary beneficiary

Back to basics: Consolidation—Identifying a VIE
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