The European Financial Reporting Advisory Group is collecting feedback on its draft comment letter responding to the GHG Protocol’s Request for Information on the Actions and Market Instruments Phase 1 White Paper. The GHG Protocol consultation asks how companies should account for the real-world impacts of climate actions, particularly effects that sit outside existing physical Scope 1, 2, and 3 emissions inventories. EFRAG is seeking views from corporates, financial institutions, auditors, standard setters, ESG advisers and civil society organisations involved in climate reporting and carbon accounting. Input will be gathered through two online workshops on 7 and 8 May 2026 and through an online consultation survey. Expressions of interest for the workshops are requested by 30 April 2026, and survey responses are requested by 16 May 2026. Feedback from the workshops and survey will be used to prepare EFRAG’s final response to the GHG Protocol’s Request for Information, which remains open until 31 May 2026.