Sustainability now: GHG Protocol update—Scope 3 and more

Sustainability now: GHG Protocol update—Scope 3 and more

From PwC's accounting podcast by PwC

March 19, 2026 · 51 min

About this episode

This episode discusses the latest updates on the GHG Protocol revisions, focusing on Scope 3 and related standards.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. In this epis...

Topics covered

  • sustainability
  • GHG Protocol
  • environmental standards
  • business management
  • corporate responsibility

Keywords

  • GHG Protocol revisions
  • Scope 3 Standard
  • organizational boundaries
  • materiality thresholds
  • land sector standard

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