What’s next: Key climate and nature standards in 2026
A timeline of methodologies and frameworks from the Greenhouse Gas Protocol, the International Organization for Standardization, the Science Based Targets initiative and other key bodies. Read More
Welcome to the Trellis timeline of updates and public consultations regarding voluntary net zero, carbon accounting, nature and circular economy standards — both established guidance and emerging frameworks.
Find a summary of additions since mid-February in the What’s New section. Then jump directly to your category of interest for more details for additional updates, highlighted in bold text. The featured categories:
This list is not comprehensive. It is updated periodically as new drafts are published, new standards take effect or public consultations are opened — so bookmark this page. If you’d like to suggest an addition or update, email editor@trellis.net.
What’s new
GRI Pollution Project (Global Reporting Initiative)
Status: Drafts for public comment published in late March, with a final standard scheduled for publication in 2027. (Comments are open until June 8.)
What: GRI is revising existing disclosure frames for ozone-depleting substances, nitrogen oxides, sulfur oxides and other significant air emissions. The organization wants companies to report in more detail about the impact of their emissions on air, soil and water. It also expects more data on how they handle pollution crises.
Reusable Packaging Systems Design Standard (PR3: The Global Alliance to Advance Reuse and CSA Group)
Status: Design requirements for refillable containers appropriate for the food and beverage industry, published Feb. 25.
What: Standards organizations PR3: The Global Alliance to Advance Reuse, and CSA Group are collaborating to write six standards that dictate how companies use reusable packaging for various applications in the U.S. and Canada. This is the second framework to be released, covering issues such as how many washes a container must be able to withstand and which chemicals are inappropriate.
International Water Stewardship Standard Version 3.0 (Alliance for Water Stewardship)
Status: Major revision released March 18.
What: Version 3.0, which corporations use to assess their water impacts and make disclosures, was adopted in December 2025 by the Alliance for Water Stewardship after two years of development and more than 3,000 public comments. Changes include clearer minimum requirements, more context about the alignment between water and climate goals, and tighter alignment with the European Union’s Corporate Sustainability Reporting Directive.
TNFD Sector Guidance (Alternative fuels) (Taskforce for Nature-related Financial Disclosures)
Status: Stakeholders can submit comments until May 5.
What: The Taskforce for Nature-related Financial Disclosures is looking for comments on suggested metrics for how companies that make biofuels or sustainable aviation fuels should report on risks and impacts related to nature and biodiversity. The rules build on the initiative’s LEAP (Locate, Evaluate, Assess and Prepare) methodology, which integrates frameworks from the Task Force on Climate-related Financial Disclosures and the International Standards Board.
B Lab Standards (a.k.a B Corp Certification) (B Lab Global)
Status: Version 7 of the certification took effect March 11.
What: B Lab’s certification standards require companies to meet minimum performance thresholds in seven environmental, social and governance topics and commit to continuous improvement. The changes, after four years of public consultation, were made as more large companies seek certification.
Emissions accounting (The Greenhouse Gas Protocol)
Corporate Accounting and Reporting Standard
Status: An overhaul is under review by the organization’s independent standards board, with a first draft due for public consultation in Q2.
What: The Corporate Accounting and Reporting Standard, first published by the GHG Protocol in 2001, one of the first methodologies developed to help companies create comprehensive greenhouse gas inventories; the suite of standards includes amendments for Scope 2 (related to electricity) and Scope 3 (value chain emissions).
Corporate Value Chain (Scope 3) Standard
Status: Draft for public consultation is due in the second half of 2026.
What: The standard, first released in 2011, measures emissions from 15 categories of upstream and downstream activities outside a company’s direct control, such as purchased goods and services. The revision may change those groupings. It’s expected to offer guidance for how to report on sustainable aviation fuel, and other contracts that companies use to avoid emissions.
Land Sector and Removals Standard
Status: Published Feb. 2 and due to take effect Jan. 1, 2027.
What: Land Sector and Removals Standard, a new GHG Protocol methodology for reporting on nature-based and engineered carbon removal projects, was five years in the making. It offers comprehensive guidance for calculating emissions generation and removal and accommodates the use of “mass balance,” which lets companies mix low-carbon and conventional crops.
Status: Feedback will be collected on a second draft later in 2026, with a final draft anticipated by 2027.
What: The GHG Protocol closed a consultation on a major and controversial revision of its rules for reporting renewable energy contracts and transactions on Jan. 31. The methodology, first published in 2015, is widely used by companies to report on renewable energy transactions, including power purchase agreements for solar and wind power.
Actions and Market Instruments
Status: A first public consultation of one potential component — consequential accounting for electricity — ended Jan. 31, and a white paper covers what to expect. Next milestones: A public consultation on the white paper will be conducted in March or April, and the draft standard will be circulated for feedback in Q3.
What: Actions and Market Instruments is an emerging framework that will standardize how companies report on emissions avoided through mechanisms such as contracts for green steel, certain renewable energy certificates or carbon credits.
Net-zero targets
ISO Net Zero (International Organization of Standardization)
Status: Consultation draft due in early 2026.
What: The International Organization for Standardization (ISO) is reviewing the draft of its first standard for “net-zero aligned organizations.” The methodology started life as a guidelines document, but ISO decided to turn it into a full-blown standard at the urging of companies and other stakeholders frustrated with the rigidity of other net-zero frameworks.
Corporate Net Zero (SBTi)
Status: Public consultations on the first draft closed in December. The next draft is due in spring 2026.
What: SBTi is shepherding a major revision of the Corporate Net Zero Standard, version 2.0, that anticipates the organization finalizing in 2026 to take effect on Jan. 1, 2028. Approximately 2,220 companies have validated SBTi pledges to become net zero by 2050, while another 2,800 are setting them.
Automotive Sector Net-Zero Standard (SBTi)
Status: Public consultation period open until March 22.
What: The SBTi is developing 12 sector-specific playbooks for net zero to accompany the over Corporate Net Zero standard, ranging from apparel to steel. It’s circulating a proposal that reflects shifting market conditions for zero-emissions vehicles, with the goal of publishing a final version by Q3.
Power Sector Net-Zero Standard (SBTi)
(Updated March 17) Status: Pilot testing for the guidance to launch after Q1.
What: The SBTi’s net-zero guidance for electric utilities, which dovetails with the organization’s Corporate Net Zero Standard, was circulated for industry consultation in late 2025. Developed in collaboration with 120 experts, a final version of the rules is due in Q4.
Circularity
Global Circularity Protocol for Business (World Business Council for Sustainable Development)
Status: Version 1.0 published in November 2025.
What: The World Business Council for Sustainable Development and One Planet Network consulted more than 150 experts to develop what’s being described at the GHG Protocol for the circular economy. The 236-page playbook offers guidance for how to identify priority materials for reuse or recycling, and how to measure the impact of using recovered materials versus virgin ones.
Biodiversity and nature
GRI101: Biodiversity (Global Reporting Initiative)
Status: The latest revision is now in effect for reporting after Jan. 1.
What: GRI published a major revision to GRI101: Biodiversity, for disclosing corporate impacts on nature, in January 2024 to align with the Kunming-Montreal Global Biodiversity Framework.
Science-based Targets for Nature (Science Based Targets Network)
Status: A major technical update is due in mid-2026, with a focus on land, freshwater and ocean commitments.
What: The Science Based Target Network was formed to create guidance that covers science-based commitments related to freshwater, land, biodiversity, ocean and climate. The first part of its methodology was published in May 2023; so far, 10 companies have had targets validated including GSK, Holcim and Kering.
TNFD Sector Guidance (Technology and communications) (Taskforce for Nature-related Financial Disclosures)
Status: Stakeholders can submit comments until April 10.
What: The Taskforce for Nature-related Financial Disclosures seeks feedback on guidance for how tech companies should assess dependencies, risks, impacts and opportunities related to nature and biodiversity. The rules build on the initiative’s LEAP (Locate, Evaluate, Assess and Prepare) methodology, which dovetails frameworks from the Task Force on Climate-related Financial Disclosures and the International Standards Board.
Plus, 4 methodologies to watch
Intervention Quality, Accounting, and Reporting Standard and Guidance (Advanced and Indirect Mitigation Platform)
Status: Pilots by H&M, Netflix and Patagonia under way, with guidelines to be finalized in the spring.
What: Guidelines for measuring and reporting the impact associated within “insetting” projects meant to reduce the emissions in corporate supply chains. Patagonia, for example, is monitoring how a transition away from gas-fired boilers can cut the footprint associated with fabric dyeing. The methodology is being developed by a cross-sector initiative called the Advanced and Indirect Mitigation Platform.
Book & Claim standard (ISO)
Status: Published Jan. 22.
What: A system from ISO for claiming emissions reduction credits related to corporate procurement of green steel, low-carbon cement, sustainable aviation fuel, clean hydrogen and other emerging technologies that have lower carbon footprints than traditional options.
Mitigation Action Accounting and Reporting Guidance (Task Force for Corporate Action Transparency, or TCAT)
Status: Feedback from pilots by Etsy, PepsiCo and REI published in early February. Public consultation planned for April to July 2026, with deeper revisions anticipated in the fall.
What: One of two new frameworks developed by TCAT, formed two years ago by former practitioners from Netflix, Amazon and other well-known companies. The rules outline ways to report on emissions reduction initiatives that don’t fit neatly into existing GHG Protocol rules.
Target Accounting and Reporting Guidance (TCAT)
Status: Feedback from pilots by Etsy, PepsiCo and REI published in early February. Public consultation planned for April to July 2026, with deeper revisions anticipated in the fall.
What: The second of two methodologies being tested by TCAT, the framework is meant to provide a way for companies a standardized way of reporting on progress toward voluntary emissions reduction goals.
