Public ledger · last reviewed 14 Sep 2026
EU climate reporting was narrowed in 2026. Border carbon charges did the opposite: they went live. CO2 Log is a cross-regime screen for the emissions record you actually have to keep — statutory or because a customer asked.
After Omnibus I, CSRD reaches EU companies only if they exceed both 1,000 employees and €450 million net turnover. That is thousands of groups, not tens of thousands. Claiming “the EU requires every company to log CO2” is wrong — and any buyer of this name will know it.
From 1 January 2026, EU importers of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen generally log embedded emissions above a 50-tonne threshold. The UK follows in 2027. California SB 253 is a US$1 billion corporate disclosure, not a European SME duty.
Who still files a corporate GHG inventory in the EU, and what “gross” means.
Product-level embedded emissions for authorised declarants, not a company footprint.
£50,000 registration test, record-keeping below it, start date 1 January 2027.
US$1bn + California nexus. Scope 1 and 2 in 2026; Scope 3 not this cycle. Litigation live.
A questionnaire is not CSRD. The value-chain cap can limit what you must send.
Software and consultancies that already do this work. We intro; we do not sell a ledger product.