TCAT's 2nd Pilot: Overview & FAQs

Following the public launch of TCAT during Climate Week 2025, the TCAT team worked with a cohort of pilot companies to test the guidance and solicit feedback. Those insights informed a number of usability improvements, which are reflected in V1.1 (publication is forthcoming). 

The pilot brought to light a number of important issues, including questions about how to measure the impact of electricity interventions, how to develop comprehensive accounting approaches for land use, and other methodological choices that will shape how the greenhouse gas accounting field develops from here. 

To explore these questions, TCAT is now conducting Pilot 2. Pilot 2 has two central goals: first, to further evaluate how companies are applying the guidance, and second, to explore options for the most effective treatment of technical issues in future versions of the guidance documents. 

Pilot 2 Overview & Structure 
Pilot 2 consists of four tracks—one focused on testing the guidance, and three technical topic deep-dives. Twenty-seven companies across nine sectors, and 13 NGOs are participating. 

Track 1 | Guidance Testing
Track 1 walks corporate participants through the guidance step-by-step, supporting them in applying the Mitigation Action Accounting and Reporting Guidance (MAARG) and the Target Accounting and Reporting Guidance (TARG) and preparing accompanying public disclosures. It also provides a venue for companies to give feedback on the latest iteration of the guidance. Track 1 is designed to equip companies with everything they need to report their climate action activities using the TCAT guidance as-is, and to provide the TCAT team with a clear view of usability improvements for consideration in future iterations of the guidance. 

Track 2 | Technical Solutions
In this track, participants are conducting a focused examination of technical elements that are foundational to accounting for and allocating GHG emissions. Through a series of technical workshops, Track 2 will gather feedback on TCAT’s approach to each technical topic. Topics include TCAT’s multi-statement framework, removals accounting, quality criteria and the Mitigation Action Test. Insights generated from this track will inform upcoming updates to the guidance documents. 

Track3 | Electricity
This track focuses on the development of guidance for the electricity sector. TCAT is working with a range of partners on this deep dive, with the goal of developing specific options for implementing impact accounting for electricity sector emissions across Scopes. In addition, the pilot will assess the applicability of such an approach across other sectors.

Track 4 | Land Sector
Track 4 examines land-use accounting under TCAT. The objective is to provide clear, practitioner-informed direction for future guidance updates. Input will be used to strengthen inventory estimation and reporting while enabling transparent reporting of a range of mitigation activities specific to the land sector, with a focus on forestry and agriculture. Topics for discussion include non-productive land, natural disturbances, treatment of land mitigation, product carbon storage, and EACs. 

Pilot 2 Goals 
In the guidance testing workstream, the goal is clear: enable pilot companies to produce a complete set of TCAT reports, with case studies and structured feedback as a byproduct. For the technical workstreams, the aim is to develop consensus on questions where the stakes are high and the right answer isn't obvious. The outputs will be a set of well-reasoned options, informed by the perspectives of companies and other stakeholders who deal with these issues day-to-day. All workstreams meet regularly, with workshops forming the core of the work. We'll continue to publish updates as the pilot progresses. If you'd like to learn more, reach out at info@tcataction.org.