Pilot 2 Overview

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 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. 

Guidance Testing. In this track, companies will apply the TCAT guidance to their GHG data and provide feedback on the revised V1.1 documents. This track will focus on

  • Testing - An opportunity for companies to apply the guidance, testing the usability and clarity of the MAARG and the TARG as written.

  • Case Studies - Sourcing compelling use cases from pilot companies and using test exercises to draft new case studies for future guidance. 

  • Supplemental Material - Identifying specific sectors, edge cases, etc. where more detail would be beneficial as part of the V2 update. 

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 2: Technical Solutions

  • Track 3: Electricity

  • Track 4: Land Use

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

Pilot 2 Track Details

Guidance Testing

Track 1: Guidance Test

For companies that wish to apply the MAARG and the TARG to a comprehensive set of GHG data, Track 1 will provide this opportunity and support. Companies will be able to check their understanding of the guidance in real time and provide feedback throughout the pilot process. By walking through the guidance step by step, this track will allow companies to use the MAARG and the TARG to prepare the information needed for public disclosures.

Topic-Specific Deep Dives 

Track 2: Technical Solutions

Track 2 will explore technical questions that require additional detail in order to be fully resolved. Topics will include:

  • Reporting Statement Definitions & Boundaries

  • Evaluation of the MAARG Test

  • Quality Criteria & the Mitigation Action Test

  • Accounting Treatment for Removals

  • Reporting and Disclosure Requirements 

  • Mapping Statements to Targets

  • Target Milestones, Sub-Targets, Recalculations, and Disclosure

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 doing impact accounting for electricity sector emissions and assessing the applicability of such an approach across sectors. Key questions may include: 

  • How to assess the impact of mitigation actions (including a variety of interventions such as: adding new capacity from the grid, purchasing clean energy from existing capacity, retiring capacity, calculation of marginal emissions rates, etc.)

  • How interventions are calculated and reported, including accounting and potentially netting impacts with emissions reported across statements

  • How TCAT’s guidance might interact with related methodologies and frameworks and can potentially support uniform impact accounting across sectors

Track 4: Land Use

Track 4 will conduct a focused examination of land-use accounting under TCAT. The objective is to provide clear, practitioner-informed direction for future guidance updates that strengthens inventory integrity while enabling transparent reporting of mitigation activities specific to the land sector. This topics will include:

  • Product carbon storage

  • Managed land impacts

  • Defining and Categorizing Mitigation Outcomes (reductions and removals)

  • Carbon Credit Integration

  • Biogenic Emissions Accounting

Timeline & Logistics

Pilot 2 will kick off in early April 2026 and run through July 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. Most tracks will include one weekly touchpoint with the option to review follow-up materials async. Participants should plan for about 60 minutes of time every few weeks, with the option to engage more deeply as desired.

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. Where appropriate, the TCAT Secretariat team will also coordinate with other standard setting efforts and processes, such as the GHG Protocol, the AIM Standard and others.  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.