WBA responded to TCAT consultation on corporate GHG reporting guidance documents
In September 2025, the Task Force for Corporate Action Transparency (TCAT) launched two guidance documents in the lead-up to COP30 to close gaps in how companies measure, report on, and verify corporate climate action: the Mitigation Action Accounting and Reporting Guidance (MAARG) and the Target Accounting and Reporting Guidance (TARG). 13 companies, including PepsiCo and Netflix, piloted the guidance’s real-world usability. TCAT is now consulting on insights to shape the next major iteration, V2, along with other strategic initiatives and WBA submitted a response on behalf of the global biogas sector.
WBA supported MAARG’s intended outcome and multi-statement reporting framework, and its overall structure. Chapter 3 represents biomethane well, but the guidance would benefit from using biogas more consistently as an illustrative activity elsewhere for the benefit of its users. It can better represent the benefits of biogas plants in reducing emissions and, depending on feedstock pathway, even achieving near-zero or net-negative lifecycle emissions – through minimising methane slip, efficient CHP operation, BECCS, digestate management that increases soil carbon, and avoided fossil fuel use. WBA also recommends that the document recognises that public incentives, increased market penetration and other tests identified in the document do not impede on the growing investment that the sector requires. For more details on our response, please reach out to us at policysupport@worldbiogasassociation.org.
We would like to thank WBA members for providing their considered feedback to our position and encourage members to continue engaging with us for such processes. Your feedback helps ensure that WBA’s final responses reflect the practical realities and nature-positive opportunities of the global biogas industry.
