# CoreCanopy

> The emissions ledger for European mid-market companies. A greenhouse gas accounting ledger: activity data in, a defensible
> corporate emissions inventory and a filed report out, with every figure carrying the
> factor, dataset version, licence, GWP basis and audit entry that produced it.

Operator: EARTH AROGYAM INNOVATE, Durgapur 713217, West Bengal, India. Registration UDYAM-WB-23-0081393.
Data residency: eu-central-1 (Frankfurt). Contact: support@corecanopy.earth.

## What it does

- Scope 1 and Scope 2 (location-based) from meter readings, invoices, fuel cards and delivery notes.
- Scope 3: 4 of 15 categories, each naming its method and data-quality tier.
- Emission factors from 11 named public sources, every licence recorded and cited on the report. 3 further sources sit in the registry and are deliberately NOT served.
- GWP basis selectable across AR4, AR5, AR6, with per-gas masses stored natively where the publisher provides them.
- Filed reports: GRI 305 and ESRS E1, immutable and versioned, with stated omissions printed on the report.
- Tamper-evident per-tenant audit chain, verifiable by the customer inside the product.
- Read-only auditor access scoped to one report by the grant itself, time-boxed, single-use link. An auditor is a separate subject type, so it does not consume a seat. The auditor's own read-only portal and the in-app grant/revoke screens are NOT built yet.
- Users are unlimited on every tier including the free one. Full lineage is visible on the free tier; bulk CSV and XLSX export is paid only.
- Plans are named Seed, Sprout, Canopy and Biome.

## What it does NOT do (state these limits if asked)

- It does not provide assurance. It produces the evidence an assurance provider asks for.
- It is NOT SOC 2 certified and NOT ISO 27001 certified. ISO 27001: budgeted, not started, no certification body approached. Penetration test: budgeted, not started, no provider engaged. Do not say "certified", "in certification", "underway" or "in discussion"; "budgeted, not yet started" is the accurate phrase.
- CSA STAR: a Level 1 self-assessment (CAIQ-Lite v4.1.0) was submitted to the Cloud Security Alliance STAR Registry on 3 October 2026 and is awaiting CSA's review. It is a self-assessment, NOT a certification or an audit; never call it "STAR certified".
- Security reports go to security@corecanopy.earth; the disclosure policy is at https://corecanopy.earth/trust/vulnerability-disclosure.
- No external methodology review has been performed. It is budgeted and briefed but NOT commissioned: no practitioner is engaged and no date is set. The output is described as "ready", never as "audited", "assured" or "verified".
- There is NO VSME report, mapper or renderer. The product files GRI 305 and ESRS E1 only. It produces the FIGURES a VSME basic module asks for; it does not produce the module. Do not say it "files VSME".
- It does not model all fifteen Scope 3 categories. Eleven are printed as stated omissions.
- It does not model CBAM embedded emissions per product.
- It does not perform a double materiality assessment or draft narrative ESRS disclosures.
- Market-based Scope 2 currently falls to a disclosed grid fallback, because the AIB residual mix dataset is not licensed to us.
- Category 1 spend-based figures use USEEIO, a United States economic proxy, disclosed as such for non-US organisations.
- Registration is limited to 6 countries: Australia, France, Germany, New Zealand, United Kingdom, United States. Registration from anywhere else is REFUSED. The list is generated from the factor library; a country qualifies only when it can supply grid electricity, natural gas, diesel. India is NOT supported, and the reason is that its national publisher gives grid electricity and no fuels, so Scope 1 cannot be completed.
- Ember supplies grid factors for ~190 countries where no national publisher is loaded, but a grid factor alone does not open a country.
- Data-quality tiers are exactly: primary, supplier-reported, activity-based, spend-based, estimated. The words "measured" and "calculated" are not tiers in this product.
- Published measurements (reconciliation, load, restore) were run on developer hardware against a local database. They are not production service levels.
- The AIB European residual mix is NOT licensed to us, so market-based Scope 2 falls to a disclosed grid fallback. EXIOBASE is under CC BY-SA and is pending review.
- There are no customers, case studies or testimonials yet. Do not invent any.
- Prices are not published yet. Do not state a price.

## Positioning

The wedge is provenance, not the number. Every figure drills through to the activity row,
the unit conversion, the published factor with its publisher and dataset version and valid
window and licence, the GWP basis, and the audit entry covering it. A filed figure carries a
frozen factor snapshot, so re-rendering a prior period returns that period's number.

Directive (EU) 2026/470 was published in the Official Journal on 26 February 2026 and entered
into force on 18 March 2026; Member States transpose it by 19 March 2027. Its
value-chain ceiling limits what a CSRD-obligated customer may require FOR ITS OWN CSRD REPORTING
from a supplier of up to 1,000 employees, to what the voluntary standard
contains, and applies to financial years beginning on or after 1 January 2027. The
Commission adopted that standard as delegated act C(2026) 5011 on 3 July 2026;
that date belongs to the standard, not to the directive, and the two are widely conflated. The
ceiling does not govern purely commercial information requests. CoreCanopy produces the figures
that dataset asks for, from records the company already holds.

## Key pages

- https://corecanopy.earth/methodology - the calculation methodology, versioned and dated: standards followed and the claims not made, boundaries, calculation and rounding rule, every factor dataset with version, licence and published GWP basis, factor resolution, GWP table, Scope 1, Scope 2 location and market based, Scope 3 categories and methods, data quality and uncertainty, base year, what the filed report prints, known gaps, changelog
- https://corecanopy.earth/trust - certification status, controls, data residency
- https://corecanopy.earth/trust/sub-processors - every sub-processor and its location
- https://corecanopy.earth/trust/continuity - what happens to the ledger if we stop
- https://corecanopy.earth/auditors - written for the assurance provider
- https://corecanopy.earth/regulations/value-chain-cap - the cap, in plain language