Share your views: EFRAG Consults on its Draft Comment Letter on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper

EFRAG is consulting on its Draft Comment Letter (DCL) on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper. Contribute to shaping a European perspective by taking the survey and participating in our outreach activities.

On 31 March 2026, GHG Protocol (GHGP) launched a Request for Information (RFI) to address how companies should account for the real-world impacts of their climate actions, particularly those that fall outside existing (physical) Scope 1, 2, and 3 emissions inventories. The RFI builds on the previously published Phase 1 White Paper which notably introduces the concept of a multi-statement reporting structure. The consultation is open for feedback until 31 May 2026. The GHGP RFI is open for feedback until 31 May 2026.

To contribute to shaping a European perspective, EFRAG is preparing its response to the GHG Protocol RFI.

EFRAG invites input from various stakeholders, such as corporates, financial institutions, auditors, standard setters, ESG advisors and civil society organisations involved in climate reporting and carbon accounting, who may be affected by the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper.

As part of this process, EFRAG seeks input from European stakeholders on its Draft Comment Letter through two engagement opportunities:

Share your views on EFRAG’s Draft Comment Letter: complete the consultation survey

Read our Draft Comment Letter and complete the consultation survey by 16 May 2026.

EFRAG Draft Comment Letter

Consultation Survey PDF version

Take part in EFRAG’s outreach activities: express your interest

In addition to the survey, EFRAG will organise series of targeted interviews and workshops in April and early May to gather further input.

Interested in participating in EFRAG’s interviews and workshops? Express your interest by emailing ghgp@efrag.orgby 30 April 2026. Early expressions of interest are encouraged and will be prioritised accordingly.

The feedback collected via the survey, alongside insights gathered through these outreach activities, will inform EFRAG’s final comment letter to the GHG Protocol.

Please note that you are encouraged to engage in both the consultation and the outreach activities, but may also participate in either independently.