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Level 1 · Pillar guide 06·EU Voluntary Standard 2026 · Disclosure guides

Scope 3, climate targets and climate risk

Both climate disclosures reward proportion over volume. These guides decide which Scope 3 categories are ready to publish, when an ambition is genuinely an established target, and how specific a risk statement has to be without an overbuilt scenario model.

What sits under this pillar 3 articles, 0 FAQ cards, 0 expert notes.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission LinkedIn

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Regulatory status must be rechecked after scrutiny and publication in the Official Journal.

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

C3 Climate Targets and Scope 3: When Quantification Is Appropriate

A proportionate route from the 15-category screening exercise to evidence-backed Scope 3 figures and established climate targets - without presenting a vague …

 Decision guide · 15 min C4 Climate Risks: Physical and Transition Risk Without an Overbuilt Scenario Model

A proportionate first-year method for company-specific hazards, transition events, time horizons, qualitative financial effects, adaptation actions and controls.

 Decision guide · 14 min Energy and GHG Disclosures Under the EU Voluntary Standard: Scope 1, Scope 2 and Evidence

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 Decision guide · 11 min

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