The law is narrower than the headlines
After Omnibus I, CSRD reaches EU companies only if they exceed both 1,000 employees and €450 million net turnover. That is thousands of groups, not tens of thousands.
Public ledger · last reviewed 14 Sep 2026
EU climate reporting was narrowed in 2026. Border carbon charges did the opposite: they went live. CO2 Log is a cross-regime screen for the emissions record you actually have to keep — statutory or because a customer asked.
After Omnibus I, CSRD reaches EU companies only if they exceed both 1,000 employees and €450 million net turnover. That is thousands of groups, not tens of thousands.
From 1 January 2026, EU importers of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen generally log embedded emissions above a 50-tonne threshold. The UK follows in 2027. California SB 253 is a US$1 billion corporate disclosure, not a European SME duty.
Reference series · last reviewed 2026-09-14
These lines are territorial CO2 — fossil fuels and cement, counted where they were burned or produced. They are not a GHG Protocol inventory. A company’s Scope 1–3 total is a different book. Use the indexed chart to read pace: whether a jurisdiction’s emissions rose or fell since 1990, not to score a firm against a country. See what a log contains.
| Place | 2024 | vs 1990 |
|---|---|---|
| World | 38.6 Gt | +70% vs 1990 |
| EU-27 | 2,426 Mt | −37% vs 1990 |
| Germany | 572 Mt | −46% vs 1990 |
| United Kingdom | 313 Mt | −48% vs 1990 |
| United States | 4,904 Mt | −4% vs 1990 |
Who still files a corporate GHG inventory in the EU, and what “gross” means.
Product-level embedded emissions for authorised declarants, not a company footprint.
£50,000 registration test, record-keeping below it, start date 1 January 2027.
US$1bn + California nexus. Scope 1 and 2 in 2026; Scope 3 not this cycle. Litigation live.
A questionnaire is not CSRD. The value-chain cap can limit what you must send.
Software and consultancies that already do this work. We intro; we do not sell a ledger product.