Accounting for AI Inference in Corporate GHG Inventories: A Four-Tier Methodology for Scope 3 Category 1 Reporting

arXiv:2606.10660v1 Announce Type: cross Abstract: AI inference services -- API subscriptions, enterprise chat tools, and SaaS products with embedded AI features -- fall unambiguously within Scope 3 Category 1 under the Corporate Sustainability Reporting Directive (CSRD), which requires disclosure for fiscal years starting January 2024. Yet no standardised methodology exists for including them in corporate GHG inventories. Current practice either omits the category entirely or applies a generic economic input-output (EEIO) factor calibrated to the ICT sector as a whole, overestimating AI infere

Source: arXiv cs.AI — read the full report at the original publisher.

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