An Overview of TCAT’s 2nd Pilot

Building on the success of and lessons learned from Pilot 1, the TCAT team is excited to share that Pilot 2 will be kicking off in early April 2026. We are committed to continuous improvement of the TCAT guidance, and making it sure it works well for real companies in the real economy.

Pilot 2 will give companies and interested NGOs the opportunity to engage in areas of greatest strategic priority. 

Pilot 2’s Structure

In Pilot 2, companies will have the opportunity to engage in two types of conversations. Companies will participate in the first type, while companies and NGOs will participate in the second. 

  • General Guidance Testing. In these tracks, companies will apply the TCAT guidance to their GHG data and provide feedback on the revised v1.1 documents. These tracks, similar to Pilot 1, will focus on the clarity, completeness, and usability of the guidance. Companies can take part in one or both of these tracks:

    • Track 1: MAARG Comprehensive Data Test 

    • Track 2: TARG Target Data Test

  • Topic-Specific Deep Dives. In these tracks, companies and NGOs will focus on articulating what “right” looks like for a set of technical topics. Participants will provide input on the technical treatment of each topic, with the goal of articulating several potential approaches for questions where complexity and nuance exist. That will inform topic-specific supplemental guidance that will be drafted for inclusion in TCAT’s v2 guidance update (fall 2026). 

    • Track 3: Electricity

    • Track 4: Land Use

    • Track 5: Quality, Categorization, and Removals

Companies can choose to take part in as many Pilot 2 tracks as they wish. NGOs can choose to take part in any of the topic-specific deep dives. See below for additional detail about each track.

Pilot 2 Track Details

General Guidance Testing

Track 1: MAARG Comprehensive Data Test 

For companies that wish to apply the MAARG to a comprehensive set of GHG data, Track 1 will provide this opportunity and support from / regular touchpoints with the TCAT team. Companies will be able to check their understanding of the guidance in real time and provide feedback throughout the pilot process. This track will allow companies to use the MAARG to prepare the information needed for public disclosures and will provide open lines of communication with the TCAT team for questions, clarifications, etc. 

Track 2: TARG Ledger Piloting 

Track 2 will focus on testing and applying the TARG. Pilot companies may choose to use either an internal target or test the TARG on an external standard they are using (e.g, SBTi near term or net zero target). This pilot will also explore interactions and netting across ledgers.

Topic-Specific Deep Dives 

Track 3: Electricity

Track 3 will focus on development of all-scope-applicable guidance for the electricity sector. TCAT will work with a range of partners on this deep dive, with the goal of developing specific options for electricity accounting under the TCAT guidance and informing TCAT’s methodological approach to electricity-based emissions accounting. Key questions may include: 

  • How to understand emissions associated with the grid and corporate electricity footprints.

  • How to assess the impact of mitigation actions.

  • How different accounting elements interact, including accounting and netting templates, and how these components fit together coherently.

  • How TCAT’s guidance might interact with related methodologies and frameworks.

Track 4: Land Use

Track 4 will examine land-use accounting, with particular attention to ledger structure, emissions tracking, treatment of removals, biogenic emissions, and reporting considerations.

Track 5: Quality, Categorization, and Removals

Track 5 will explore technical questions that were given initial treatment during the v1.1 update but that require additional detail in order to be fully resolved. Exploration topics will include:

  • Quality assurance requirements

  • Detailed requirements for the mitigation action test 

  • Definitions for the contractual inventory, including boundaries

  • Accounting treatment of removals 

Timeline & Logistics

Pilot 2 will kick off in early April 2026 and run through summer 2026. Companies can expect regular touchpoints across each of the active Pilot 2 tracks, as well as additional workshops and opportunities for engagement. Additional details will be available soon. 

Expected Outcomes

Across all tracks, Pilot 2 will produce specific, actionable, and practitioner-informed decisions about the treatment of technical GHG accounting topics. This feedback will strengthen TCAT’s methodology and expand its applicability and effectiveness across key sectors and technical domains.

Pilot 2 feedback will inform a comprehensive v2 update of the MAARG and TARG guidance documents, to be completed by December 2026.

Interested in taking part? Please fill out this link or reach out to info@TCATaction.org.