Disclose Scope 1, 2, and (if appropriate) Scope 3 GHG emissions and related risks
TCFD Metrics & Targets Disclosure (b) requires organisations to disclose Scope 1, Scope 2, and (where appropriate) Scope 3 greenhouse gas emissions following the GHG Protocol Corporate Standard. The 2021 TCFD update strengthened Scope 3 disclosure expectations.
MT-b is the most-watched TCFD metric. ESG ratings, investor decisions, customer ESG-sourcing requirements, and SBTi validation all rest on GHG inventory quality.
MT-b is the foundation for MT-c targets and for SBTi validation. It also feeds CDP Climate Change, CSRD ESRS E1, SEBI BRSR, and SEC climate-rule disclosures.
A focused 6-step methodology calibrated to deliver scope 1, scope 2, and scope 3 greenhouse gas emissions as a working capability — not a documented compliance artefact.
Per GHG Protocol — organisational boundary (operational control, financial control, equity share); operational boundary (Scope 1, 2, 3).
Direct emissions — stationary combustion, mobile combustion, process emissions, fugitive emissions; emission factors per IPCC / EPA / national.
Indirect energy emissions; report both location-based and market-based per GHG Protocol Scope 2 Guidance.
Per Scope 3 Standard — 15 categories (purchased goods, capital goods, fuel/energy, upstream T&D, waste, business travel, commuting, downstream T&D, use of sold products, end-of-life, etc.).
Engage assurance per ISAE 3410 / ISO 14064-3; progress from limited to reasonable; align with CDP scoring expectations.
Author MT-b per TCFD with full Scope 1/2/3 inventory + methodology + assurance statement; align with IFRS S2 / CSRD ESRS E1.
Decision-gated workflow showing the actual sequence of activities — from initiation through steady-state operation — with key decision points highlighted.
We can scope this element implementation against your facility, regulatory context, and existing management-system maturity — and integrate it with the other Climate Risk & TCFD / ISSB S2-Aligned Disclosure elements you already operate.