Climate Management 2026 – The Updates That Matter Now · Part 4 of 4
Conclusion: Data quality becomes the real currency in climate management
Four parts, six frameworks, one common thread: everywhere the benchmark is shifting from “Do we even have numbers?” to “Can we prove where these numbers come from?”
The common thread of this series
For all the technical depth of the past three parts, one common thread emerges: Data quality becomes the real currency in climate management. Whether GHG Protocol, SBTi, EcoVadis, CBAM or ISSB – everywhere the benchmark is shifting from the mere availability of numbers toward their verifiability and origin. And with the stronger integration of carbon credits into the SBTi target architecture, offsetting too moves from a sideshow to a structured, auditable component of the climate strategy.
Four priorities for the coming months
1 Build up primary data instead of estimates
Especially for the supply chain. This concerns Scope 3 categories as well as CBAM imports.
2 Keep an eye on deadlines
From your own SBTi Five-Year Review through the CBAM declaration to the upcoming GHG Protocol consultations, in which it is worth participating.
3 Realign supplier relationships now
Those who build trust and transparency in the chain today gain an advantage as soon as primary data becomes mandatory everywhere.
4 Position reporting standards and carbon credits strategically
Assess whether ISSB/IFRS S2 becomes relevant for your own international setup, and align your own offsetting strategy with ICVCM and VCMI criteria before SBTi V2.0 becomes mandatory.
In short
Those who use the coming two years to establish robust data processes will not be caught off guard by new standards in 2027/2028 – but will already be prepared.
The series at a glance
- Part – GHG Protocol & SBTi 2.0 – The rules are being rewritten
- Part – CBAM & ISSB – When climate data costs money and becomes a global standard
- Part – EcoVadis & Carbon Credits – Trust in data, structure in offsetting
- Part – Conclusion – Data quality becomes the real currency
Doreen Lanvers
Senior Climate Consultant
