The summary of responses highlights support for the overall reporting approach and will inform the next phase of Actions and Market Instruments (AMI) standard development. 

WASHINGTON DC (September 23, 2026) – The Greenhouse Gas Protocol (GHG Protocol) has released a summary of stakeholder feedback on its Actions and Market Instruments (AMI) Request for Information (RFI) Phase 1 Progress Update White Paper. The input received revealed significant support for reporting approaches that could provide greater transparency into market instruments and mitigation-related activities beyond what is currently reflected in greenhouse gas inventories. 

The AMI Request for Information, which was held between March 31, 2026, to June 15, 2026, gathered inputs on a newly proposed multi-statement GHG reporting structure, which ultimately aims to provide companies with a transparent and comprehensive framework for reporting impacts of emission mitigation interventions.  

The multi-statement structure includes three new statements beyond the current physical GHG inventory:  

1. Market-based GHG Inventory Statement - for reporting contractual arrangements, procurement choices, environmental attributes, and certificates, 
2. GHG Impact Statement - for reporting the real-world emissions impacts of a company's actions and interventions, inside and outside its value chain,   
3. Non-GHG Indicators Statement - for reporting transition-related metrics, such as investment and procurement indicators, that provide insight into decarbonization efforts but are not reported as greenhouse gas emissions. 

The Request for Information received feedback from over 400 respondents, representing a diverse range of stakeholder groups. Support for the overall multi-statement reporting structure was strong and broadly consistent across regions and organization types, with the majority of responses coming from North America and Europe.  

The summary of responses shows the following: 

1. There is broad stakeholder support for a multi-statement GHG reporting structure, with 84 percent of respondents indicating “strong support” or “support" for the proposal, 
2. The strongest support among the proposed additional statements was for the Market-based GHG Inventory Statement with 87 percent of respondents indicating it should be included in the multi-statement structure, 
3. There was also strong support for including a GHG Impact Statement, with 80 percent stating “it should be included,  
4. Support for a Non-GHG Indicators Statement was more mixed with 33 percent supporting its inclusion, 44 percent expressing neutrality or uncertainty and 25 percent opposing its inclusion.  

Throughout the summary of responses feedback, respondents consistently recognized the need to expand current GHG reporting to reflect decarbonization actions that are often not visible in current scope 1, scope 2, and scope 3 inventories. Stakeholders also called for clear rules and quality criteria to ensure credibility, with guidance to support implementation that is in alignment with the accounting and reporting ecosystem.  Many respondents recommended that the newly proposed statements remain optional, at least initially, to accommodate organizations at different levels of data readiness and capacity, including small and medium-sized enterprises. 

Tim Mohin, CEO of GHG Protocol, said: "The feedback to the AMI Request for Information provides important input on the proposed direction of the Actions and Market Instruments workstream, and will be used to inform Phase 2 of standard development process, in addition to being synchronized with the corporate standard suite.  

"This positive reception shows that corporate reporters want a clear and credible mechanism to reflect actions they are taking beyond their own value chains to mitigate emissions. There is broad agreement on the need for decision-useful data, useful for investors, customers, regulators, NGOs, and other users." 

The AMI Request for Information feedback will inform the ongoing Phase 2 work of the Actions and Market Instruments Technical Working Group. A draft consolidated Corporate Standard that reflects this feedback is expected to be released for public consultation in Quarter 2 2027. The final consolidated Corporate Standard is slated for publication in Quarter 4 of 2028.

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