Appendix E — Roadmap Updates for 2025 | DART – Deloitte Accounting Research Tool

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Appendix E — Roadmap Updates for 2026

The tables below summarize the substantive changes made in the 2026 edition of this Roadmap.

New Content

Section	Title	Description
2.3.2.1	Treatment of Entities in an Asset Manager’s Investment Portfolio	New section that discusses GHG reporting considerations for an asset manager related to the determination of whether entities in its investment portfolio are within or outside its organizational boundary under the operational control approach.
2.4.1	Control Approach Selected May Affect the GHG Emissions Reported	New section that explains how reported GHG emissions may differ depending on whether the financial control approach or the operational control approach is applied.
3.4	Avoiding Double Counting Within a Consolidated GHG Emission Inventory	New section that discusses the requirement that regardless of the consolidation approach used, a reporting company’s consolidated GHG emission inventory must exclude from Scope 2 and Scope 3 any GHG emissions that a facility, business unit, or entity within the company’s organizational boundary reported in Scope 1. New Example 3-5 added.
4.1.3.2.2	Recalculating Base-Year Emissions After an Acquisition When the Acquiree’s Emission Data Are Not Readily Available	New section that discusses considerations related to the determination of whether a reporting company is required to recalculate its base-year emissions after an acquisition that constitutes a significant structural change when the acquiree’s GHG emission data are not readily available. New Example 4-5 added.
4.1.3.2.3	Deferring Recalculation of Base-Year Emissions After Structural Change	New section that discusses considerations related to a reporting company’s election to defer the recalculation of its base-year emissions after an acquisition that constitutes a significant structural change until sufficient information about the acquiree’s GHG emissions becomes available. New Example 4-6 added.
4.1.3.2.4	Structural Changes That Occur After the Reporting Period	New section consisting of content moved from Section 4.1.3.2.1. Existing Example 4-4 renumbered to Example 4-7.
4.1.4.4	Supplier Engagement Targets	New section that discusses (1) supplier engagement targets, which are designed to encourage a reporting company’s suppliers to adopt science-based emission reduction targets, and (2) a reporting company’s adoption of interventions to help entities in its upstream and downstream value chain reduce their emissions.
4.2.2.1	Mass Balance Basis	New section that discusses how to estimate GHG emissions on a mass balance basis.
4.2.2.2	Stoichiometric Basis	New section that discusses how to estimate GHG emissions on a stoichiometric basis.
4.2.2.3	Direct Monitoring of Concentration and Flow Rate	New section that discusses how to calculate GHG emissions by directly monitoring the concentration and flow rate.
4.2.2.4	Engineering Basis	New section that discusses how to estimate GHG emissions on an engineering basis.
8.4.1	GHG Sinks	New section that discusses (1) the nature of GHG sinks as described by the Corporate Standard and (2) the Project Protocol’s requirement to identify the GHG sources and sinks affected by a project activity.

Amended Content

Section	Title	Description
On the Radar		Updated the discussion of the current reporting landscape to reflect (1) the SEC’s May 29, 2026, proposal to rescind its final rule on climate-related disclosures and (2) recent regulatory developments related to the California Climate Legislation. Updated the discussion of how the GHG Protocol is transforming to reflect recent standard-setting developments, including (1) the release of progress updates on the TWGs’ respective proposed revisions to the GHG Protocol, (2) a public consultation on the Scope 2 TWG’s proposed updates to the Scope 2 Guidance, (3) the issuance of the Land Sector Standard and the Land Sector Guidance, and (4) an announcement that the GHG Protocol organization plans to develop and publish “a single, co-branded corporate standard” jointly with ISO.
1.1	Development of the GHG Protocol	Expanded the Changing Lanes discussion to highlight additional GHG Protocol standard-setting developments that have occurred since the formation of the TWGs.
3.2	Overview of Direct and Indirect Emissions	New Example 3-1 added to illustrate how reported GHG emissions may differ depending on whether the operational control approach or the financial control approach is applied. New Example 3-2 added to illustrate how leasing may affect the classification of GHG emissions.
3.2.2	Scope 2 Emissions	Existing Example 3-1 renumbered to Example 3-3.
3.3	Double Counting Within the Value Chain	Section title updated. Existing Example 3-2 renumbered to Example 3-4.
4.1.1	Choosing a Base Year	Expanded the discussion to explain (1) that the base year chosen needs to be relevant and (2) how to establish a base year when events that significantly affected the reporting company’s normal operations caused an unusual GHG emission impact in a year that would otherwise serve as its base year. New Example 4-1 added to illustrate how to establish a representative base year after the occurrence of events that resulted in abnormally low GHG emissions to ensure that normal operations are reflected without adjusting the unusual quantity of GHG emissions.
4.1.2	Rolling Base Year	Existing Example 4-1 renumbered to Example 4-2.
4.1.3.2	Structural Changes	Existing Example 4-2 renumbered to Example 4-3.
4.1.3.2.1	Timing of Recalculation	Content on the determination of whether to recalculate base-year emissions as a result of significant structural changes occurring after the reporting period moved to new Section 4.1.3.2.4. Existing Example 4-3 renumbered to Example 4-4.
4.1.3.4	Discovery of Errors That Are Individually Significant or Cumulative Errors That Are Collectively Significant	Existing Example 4-5 renumbered to Example 4-8.
4.1.3.5.2	Outsourcing or Insourcing, if Reported Under Scope 2 and/or Scope 3	New Example 4-9 added to illustrate the extent, if any, to which a reporting company is required to recalculate its base-year and other comparative emissions as the result of a shift from outsourcing to insourcing GHG-generating activity depending on whether Scope 3 emissions are reported.
4.1.4.2.3	Use of Offsets or Credits	Existing Example 4-6 renumbered to Example 4-10.
4.2.2	Select a GHG Emission Calculation Approach	Expanded the discussion to note that when direct monitoring is “unavailable” or “prohibitively expensive” (the latter being a lower threshold than “impracticable”), a reporting company may consider other methods for calculating GHG emissions.
4.2.4	Apply Calculation Tools	New Example 4-11 added to demonstrate the use of a combination of tools to calculate GHG emissions. Table 4-3 expanded to add tools specific to the wood sector to the list of GHG emission calculation tools that are available on the GHG Protocol organization’s Web site.
4.3.2	Optional Reporting	New Example 4-12 added to illustrate the manner in which carbon emission reductions resulting from carbon credits may or may not be reported.
6.3.1.1	Description and Minimum Boundary	Connecting the Dots amended to clarify that: “Cradle-to-gate” Scope 3 emissions related to the transportation of purchased goods are reported in either Category 1 (purchased goods or services) or Category 4 (upstream transportation and distribution) depending on whether the reporting company determines the “gate” to be at its own location (because the supplier paid for the shipping and the reporting company therefore lacks sufficient information to separately identify emissions related to upstream transportation) or at the shipping point (because the reporting company paid for the shipping or otherwise has sufficient information to separately identify those emissions). If purchased goods are transported to the reporting company’s location in vehicles that the reporting company owns, operates, and controls rather than in another entity’s vehicles, the reporting company would classify the resulting emissions in Scope 1 or Scope 2 instead of Scope 3.
6.3.4.1	Description and Minimum Boundary	Amended the discussion to clarify that if a reporting company is unable to make a reliable estimate of the GHG emissions related to the transportation of purchased goods to its own location, it would report those emissions, along with other upstream GHG emissions related to the purchased goods, in Scope 3, Category 1 (purchased goods and services), and disclose that its Category 1 emissions include GHG emissions related to inbound transportation.
6.3.8.2	Technical Calculation Guidance	Added the Scope 3 Technical Guidance formula for allocating emissions from leased buildings that are not submetered.
7.1	Overview	New Changing Lanes added to highlight that the GHG Protocol organization is undertaking an update of its standards and is expected to address leased assets, taking into consideration developments in recent years related to the financial accounting frameworks for leases.
8.5	Reporting	New Example 8-1 added to illustrate how to report GHG reductions resulting from a GHG mitigation project when they are measured under a project quantification method and are not sold or traded as carbon credits.