More than 60 global companies, including Apple, Amazon, BYD, Salesforce, Mars, and Schneider Electric, are pushing back against proposed changes to global emissions reporting rules. The group is calling for more flexibility under the Greenhouse Gas Protocol (GHG Protocol), the most widely used framework for measuring corporate carbon footprints.
The companies submitted a joint statement asking that new requirements, especially those affecting Scope 2 emissions, remain optional rather than mandatory. Their letter stated:
“To drive critical climate progress, it’s imperative that we get this revision right. We strongly urge the GHGP to improve upon the existing guidance, but not stymie critical electricity decarbonization investments by mandating a change that fundamentally threatens participation in this voluntary market, which acts as the linchpin in decarbonization across nearly all sectors of the economy. The revised guidance must encourage more clean energy procurement and enable more impactful corporate action, not unintentionally discourage it.”
The debate comes at a critical time. Corporate climate disclosures now influence trillions of dollars in capital flows, while stricter reporting rules are being introduced across major economies.
The Rulebook for Carbon: What the GHG Protocol Is and Why It’s Being Updated
The Greenhouse Gas Protocol is the world’s most widely used system for measuring corporate emissions. It is used by over 90% of companies that report greenhouse gas data globally, making it the foundation of most climate disclosures.
It divides emissions into three categories:
- Scope 1: Direct emissions from operations
- Scope 2: Emissions from purchased electricity
- Scope 3: Emissions across the value chain
The current Scope 2 rules were introduced in 2015, but energy markets have changed since then. Renewable energy has expanded, and companies now play a major role in funding clean power.
Corporate buyers have already supported more than 100 gigawatts (GW) of renewable energy capacity globally through voluntary purchases. This shows how influential the current system has been.
The GHG Protocol is now updating its rules to improve accuracy and transparency. The revision process includes input from more than 45 experts across industry, government, and academia, reflecting its global importance.
Scope 2 Shake-Up: The Battle Over Real-Time Carbon Tracking
The proposed update would shift how companies report electricity emissions. Instead of using flexible systems like renewable energy certificates (RECs), companies would need to match their electricity use with clean energy that is:
- Generated at the same time, and
- Located in the same grid region.
This is known as “24/7” or hourly or real-time matching. It aims to reflect the actual impact of electricity use on the grid. Companies, including Apple and Amazon, say this shift could create challenges.
According to industry feedback, stricter rules could raise energy costs and limit access to renewable energy in some regions. It can also slow corporate investment in new clean energy projects.
The concern is that many markets do not yet have enough renewable supply for real-time matching. Infrastructure for tracking hourly emissions is also still developing.
This creates a key tension. The new rules could improve accuracy and reduce greenwashing. But they may also make it harder for companies to scale clean energy quickly.
The outcome will shape how companies measure emissions, invest in renewables, and meet net-zero targets in the years ahead.
Why More Than 60 Companies Oppose the Changes
The companies argue that stricter rules could slow climate progress rather than accelerate it. Their main concern is cost and feasibility. Many regions still lack enough renewable energy to support real-time matching. For global companies, aligning energy use across different grids is complex.
In their joint statement, the group warned that mandatory changes could:
- Increase electricity prices,
- Reduce participation in voluntary clean energy markets, and
- Slow investment in renewable energy projects.
They argue that current market-based systems, such as RECs, have helped scale clean energy quickly over the past decade. Removing flexibility could weaken that momentum.
This reflects a broader tension between accuracy and scalability in climate reporting.
Big Tech Pushback: Apple and Amazon’s Climate Progress
Despite their push for flexibility, both companies have made measurable progress on emissions reduction.
Apple reports that it has reduced its total greenhouse gas emissions by more than 60% compared to 2015 levels, even as revenue grew significantly. The company is targeting carbon neutrality across its entire value chain by 2030. It also reported that supplier renewable energy use helped avoid over 26 million metric tons of CO₂ emissions in 2025 alone.
In addition, about 30% of materials used in Apple products in 2025 were recycled, showing a shift toward circular manufacturing.
Amazon has also set a net-zero target for 2040 under its Climate Pledge. The company is one of the world’s largest corporate buyers of renewable energy and continues to invest heavily in clean power, logistics electrification, and low-carbon infrastructure.
Both companies argue that flexible accounting frameworks have supported these investments at scale.
The Bigger Challenge: Scope 3 and Digital Emissions
The debate over Scope 2 reporting is only part of a larger issue. For most large companies, Scope 3 emissions account for more than 70% of total emissions. These include supply chains, product use, and outsourced services.
In the technology sector, emissions are rising due to:
- Data centers,
- Cloud computing, and
- Artificial intelligence workloads.
Global data centers already consume about 415–460 terawatt-hours (TWh) of electricity per year, equal to roughly 1.5%–2% of global power demand. This figure is expected to increase sharply. The International Energy Agency estimates that data center electricity demand could double by 2030, driven largely by AI.
This creates a major reporting challenge. Even with cleaner electricity, total emissions can rise as digital demand grows.
Climate Reporting Rules Are Tightening Globally
The pushback comes as climate disclosure requirements are expanding and becoming more standardized across major economies. What was once voluntary ESG reporting is steadily shifting toward mandatory, audit-ready climate transparency.
In the European Union, the Corporate Sustainability Reporting Directive (CSRD) is now active. It requires large companies and, later, listed SMEs, to share detailed sustainability data. This data must match the European Sustainability Reporting Standards (ESRS). This includes granular reporting on emissions across Scope 1, 2, and increasingly Scope 3 value chains.
In the United States, the Securities and Exchange Commission (SEC) aims for mandatory climate-related disclosures for public companies. This includes governance, risk exposure, and emissions reporting. However, some parts of the rule face legal and political scrutiny.
The United Kingdom has included climate disclosure through TCFD requirements. Now, it is moving toward ISSB-based global standards to make comparisons easier. Similarly, Canada is progressing with ISSB-aligned mandatory reporting frameworks for large public issuers.
In Asia, momentum is also accelerating. Japan is introducing the Sustainability Standards Board of Japan (SSBJ) rules that match ISSB standards. Meanwhile, China is tightening ESG disclosure rules for listed companies through updates from its securities regulators. Singapore has also mandated climate reporting for listed companies, with phased Scope 3 expansion.
A clear trend is forming across jurisdictions: climate disclosure is aligning with ISSB global standards. There’s a growing focus on assurance, comparability, and transparency in value-chain emissions.
This regulatory tightening raises the bar significantly for corporations. The challenge is clear. Companies must:
- Align with multiple evolving disclosure regimes,
- Ensure emissions data is verifiable and auditable, and
- Expand reporting across complex global supply chains.
Balancing operational growth with compliance is becoming increasingly complex as climate regulation converges and intensifies worldwide.
A Turning Point for Global Carbon Accounting
The outcome of this debate could shape global carbon accounting standards for years.
If stricter rules are adopted, emissions reporting will become more precise. This could improve transparency and reduce greenwashing risks. However, it may also increase compliance costs and limit flexibility.
If the proposed changes remain optional, companies may continue using current accounting methods. This could support faster clean energy investment, but may leave gaps in reporting accuracy.
The new rules could take effect as early as next year, making this a near-term decision for global companies.
The push by Apple, Amazon, and other companies highlights a key tension in climate strategy. On one side is the need for accurate, real-time emissions reporting. On the other is the need for flexible systems that support large-scale clean energy investment.
As digital infrastructure expands and energy demand rises, how emissions are measured will matter as much as how they are reduced. The next phase of climate action will depend not just on targets—but on the systems used to track them.