Supported Frameworks

Built for the standards that matter

SmartCarbonLedger generates audit-ready data aligned with five major ESG and climate reporting frameworks. One upload, every standard covered.

Framework	Region	Primary audience	Coverage
GHG Protocol	Global	All companies reporting greenhouse gas emissions	Full
EU Taxonomy	European Union	EU-listed companies with 500+ employees	Partial
CSRD ESRS E1	European Union	Large EU companies (250+ employees, €50M+ turnover)	Data contribution
UK SRS / IFRS S2	United Kingdom	UK-listed companies (Premium & Standard Listing)	Partial
SFDR Annex IV	European Union	EU fund managers & financial advisors	Data contribution

Click a framework name to jump to the detailed breakdown below.

GHG Protocol

Full

Corporate Standard - Scope 2 Guidance

ghgprotocol.org

The GHG Protocol is the world's most widely used greenhouse gas accounting standard. It provides a comprehensive framework for measuring and managing emissions across three scopes. SmartCarbonLedger focuses on Scope 2 dual reporting - both location-based and market-based methods - for renewable energy assets.

Target audience

All companies reporting greenhouse gas emissions
Sustainability teams & ESG consultants
Carbon accounting professionals

Region / Jurisdiction

Global

SmartCarbonLedger coverage

Scope 2 dual reporting (location-based + market-based), country-specific IEA emission factors, CO₂ offset calculations, and operational gap analysis.

Key metrics provided

Scope 2 location-based emissions (tCO₂e)

Scope 2 market-based emissions (tCO₂e)

Avoided emissions / CO₂ offsets

Grid emission factors by country

Operational gap risk assessment

EU Taxonomy

Partial

Delegated Regulation - Climate Mitigation (Art. 8)

EU Commission - Sustainable Finance

The EU Taxonomy is a classification system establishing a list of environmentally sustainable economic activities. It sets technical screening criteria to determine whether an activity makes a substantial contribution to climate change mitigation. SmartCarbonLedger assesses renewable energy generation against Article 8 screening criteria.

Target audience

EU-listed companies with 500+ employees
Asset managers & financial market participants
Renewable energy project developers in the EU

Region / Jurisdiction

European Union

SmartCarbonLedger coverage

Technical screening criteria assessment for climate change mitigation (Activity 4.1–4.3: Solar, Wind, Hydro). Provides taxonomy-alignment data for eligible renewable energy activities.

Key metrics provided

Taxonomy-eligible revenue share

Life-cycle GHG emissions (gCO₂e/kWh)

Substantial contribution threshold check

DNSH (Do No Significant Harm) flags

CSRD ESRS E1

Data contribution

European Sustainability Reporting Standards - Climate

EFRAG - ESRS Standards

CSRD (Corporate Sustainability Reporting Directive) mandates detailed sustainability reporting for large EU companies under the ESRS standards. ESRS E1 covers climate change - including energy consumption, GHG emissions, and transition plans. SmartCarbonLedger provides asset-level energy and emissions data that feeds directly into E1 disclosures.

Target audience

Large EU companies (250+ employees, €50M+ turnover)
EU-listed SMEs (phased in from 2026)
Non-EU companies with significant EU revenue

Region / Jurisdiction

European Union

SmartCarbonLedger coverage

Provides quantitative energy and emissions data for ESRS E1-5 (Energy consumption & mix), E1-6 (Scope 1/2/3 GHG emissions), and E1-4 (Transition plan metrics). Does not generate the full ESRS narrative disclosures.

Key metrics provided

E1-5: Energy consumption from renewable sources (MWh)

E1-6: Scope 2 GHG emissions (tCO₂e)

E1-6: Location vs. market-based breakdown

E1-4: Renewable energy share (%)

SF₆ fugitive emissions (Scope 1)

UK SRS / IFRS S2

Partial

UK Sustainability Reporting Standards (based on ISSB)

IFRS - S2 Climate Disclosures

The UK Sustainability Reporting Standards endorse the ISSB's IFRS S2 Climate-related Disclosures for UK-listed companies and large private entities. IFRS S2 requires disclosure of climate-related risks, opportunities, and associated financial impacts. SmartCarbonLedger provides the quantitative emissions and energy data that underpins these disclosures.

Target audience

UK-listed companies (Premium & Standard Listing)
Large UK private companies (phased adoption)
UK-regulated asset managers & pension funds

Region / Jurisdiction

United Kingdom

SmartCarbonLedger coverage

Provides Scope 1 & 2 emissions data, energy generation metrics, and climate-related financial data points required by IFRS S2 paragraphs 29-33. Does not cover governance narrative or scenario analysis.

Key metrics provided

Absolute Scope 2 GHG emissions (tCO₂e)

Emission intensity per unit of output

Renewable energy generation (MWh)

Climate-related transition metrics

SFDR Annex IV

Data contribution

Sustainable Finance Disclosure Regulation - PAI Statement

EU Commission - SFDR

SFDR requires financial market participants in the EU to disclose how they consider sustainability risks and adverse impacts. Annex IV specifies the Principal Adverse Impact (PAI) indicators at entity level - including GHG emissions, energy performance, and carbon intensity. SmartCarbonLedger provides asset-level data for PAI indicators 1-5.

Target audience

EU fund managers & financial advisors
Asset owners with Article 8/9 products
Institutional investors reporting PAI indicators

Region / Jurisdiction

European Union

SmartCarbonLedger coverage

Provides investee-level emissions and energy data for PAI indicators 1 (GHG emissions), 2 (Carbon footprint), 3 (GHG intensity), 4 (Fossil fuel exposure), and 5 (Energy consumption & production from non-renewables).

Key metrics provided

PAI 1: Total GHG emissions (Scope 1 + 2)

PAI 2: Carbon footprint per €M invested

PAI 3: GHG intensity of investee companies

PAI 5: Share of non-renewable energy

Understanding coverage levels

Full

SmartCarbonLedger generates all required quantitative disclosures for the framework. The report is submission-ready for the relevant sections.

Partial

SmartCarbonLedger covers the quantitative energy and emissions sections. Some narrative or governance disclosures must be completed separately.

Data contribution

SmartCarbonLedger provides asset-level data points that feed into broader disclosures. The data integrates into your existing reporting workflow.

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Framework

Coverage

Full

Partial

Data contribution

Partial

Data contribution

Understanding coverage levels

Full

SmartCarbonLedger generates all required quantitative disclosures for the framework. The report is submission-ready for the relevant sections.

Partial

SmartCarbonLedger covers the quantitative energy and emissions sections. Some narrative or governance disclosures must be completed separately.

Data contribution

SmartCarbonLedger provides asset-level data points that feed into broader disclosures. The data integrates into your existing reporting workflow.