Regulations, in plain language.
What each instrument actually requires, what it does not, and which parts the ledger answers. Written for a sustainability lead or a controller rather than for a lawyer, and honest about where our reading ends and advice begins.
Directive (EU) 2026/470 · in force 3 July 2026
The EU value-chain cap
Since 3 July 2026, a CSRD-obligated company may not require more sustainability information from a supplier under 1,000 employees than the VSME standard contains. For most mid-market suppliers this is the single most useful fact in the whole regime: the obligation now has a ceiling.
ReadThe voluntary standard for non-listed small and medium undertakings
VSME
VSME is the EFRAG standard that now defines the ceiling of what a large customer may ask a smaller supplier for. It has a basic module and a comprehensive module, and the distinction decides how much work a request actually is.
ReadClimate change, under the European Sustainability Reporting Standards
ESRS E1
E1 is the climate standard inside ESRS. Following the Omnibus most mid-market companies are no longer required to report under it, but some remain in scope and others report voluntarily because a customer, an investor or a lender asks.
ReadEmissions, under the GRI Standards
GRI 305
GRI 305 is the emissions disclosure most widely recognised outside the EU regime, and the one many customer questionnaires quietly assume. CoreCanopy files it as an immutable, versioned report.
ReadThe Corporate Standard the ledger is built on
The GHG Protocol
Every figure in CoreCanopy is calculated under the GHG Protocol Corporate Accounting and Reporting Standard. That decides the boundary, the scopes, the gases and the way a total is built.
ReadFour of fifteen categories, and why we say so
Scope 3
Scope 3 is where most carbon software overstates itself. We model four of the fifteen categories. The other eleven appear on your board and on your report as stated omissions, so nobody mistakes an incomplete inventory for a finished one.
Read