TCAT Pilot 2 Recap: Insights, Outcomes, and Next Steps

Following the launch of the TCAT Framework in 2025 and a subsequent corporate pilot and public consultation, the TCAT team launched its second corporate pilot in April 2026. This pilot ran through August 2026, and offered corporate participants and partner NGOs a forum to explore key themes and questions identified in the first pilot and public consultation. Specifically, the second pilot sought to to test TCAT’s guidance in practice, address sector-specific accounting challenges, and inform future updates to the framework.

Pilot 2 Structure

Pilot 2 was organized around three distinct tracks, enabling participants to engage according to their strategic priorities:

  • Guidance Testing Track: Designed to walk corporate participants step-by-step through the V1.1 releases of TCAT guidance. The TCAT team guided participants through tutorials on the Mitigation Action Accounting and Reporting Guidance (MAARG) and the Target Accounting and Reporting Guidance (TARG), while participants provided live feedback on usability, clarity, and implementation feasibility. 10 companies participated in this track.

  • Electricity Sector Track: Focused on developing comprehensive guidance for electricity emissions accounting across all scopes. TCAT worked alongside 14 companies and 10 NGOs to examine impact quantification, quality criteria, additionality, and reporting structures for different corporate target approaches.

  • Land Sector Track: Explored land-use accounting with the goal of providing practitioner-informed direction to strengthen inventory estimation and mitigation reporting. Engaging 10 companies and 9 NGOs, discussions focused on key forestry and agriculture topics, including non-productive land, natural disturbances, land mitigation treatment, product carbon storage, and Environmental Attribute Certificates (EACs).

Key Results & Achievements

Across all three tracks, Pilot 2 generated vital insights that advance the rigor and practical application of TCAT guidance:

  • Guidance Testing: TCAT gathered direct feedback on operationalizing the MAARG and TARG frameworks. The testing process empowered participating companies to produce disclosure-ready outputs while highlighting key areas for future guidance refinements.

  • Electricity Sector: Following a series of virtual workshops and one in-person workshop in July, TCAT synthesized participant insights into a draft working paper covering quantification methodologies, quality and additionality criteria, and reporting guidance. The findings were further examined and validated during a follow-up workshop at NY Climate Week in September.

  • Land Sector: Following its workshop series, the TCAT team compiled key findings into a comprehensive working paper summarizing core technical issues, consensus positions, and viable accounting options within the TCAT framework.

Next Steps

As the team looks toward the next evolution of TCAT’s guidance:

  • TCAT plans to publish both the Electricity and Land working papers by the end of the year (EOY), accompanied by public consultations where necessary.

  • Feedback and learnings from the Guidance Testing track will directly inform future comprehensive revisions of the MAARG and TARG guidance documents.

We extend our deep gratitude to all participating companies and NGO partners whose time, expertise, and commitment make TCAT's mission possible.