Currently, GHGp and SBTi have not specified a method for disclosing EAC purchases in a company’s Scope 3 inventory. Greenhouse Gas Protocol (GHGp) and the Science Based Targets Initiative (SBTi) are in the process of developing guidance for market-based mechanisms like book and claim. GHGp plans to provide guidance in an upcoming standard to address methods like book and claim. In July 2024, SBTi released the first of the three distinct reports that will be published as outlined in their Terms of Reference on EACs; the reports on the other EAC instruments will be published at a later stage.