Simple AI — Scope 3 Carbon Intelligence for North America
Simple gives US and Canadian companies, advisory firms, and sustainability platforms EPA-anchored, activity-based Scope 3 infrastructure — GHG Protocol compliant, audit-ready, built for California SB 253 and the multi-framework disclosure environment taking shape across North America.
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Carbon pricing across North America
California cap-and-trade: ~USD 18/tonne
RGGI (northeastern US, power sector): ~USD 13/allowance
Canada OBPS (large industrials): CAD 95/tCO2e in 2025, rising to CAD 170 by 2030
What ±50% uncertainty costs:
For a company with 10,000 tCO2e Scope 3, a spend-based estimate carries ±5,000 tCO2e of unaccounted exposure. In California cap-and-trade, that is ±USD 90,000 in allowance costs. Activity-based calculation — EPD-first, then EPA emission factors — closes that gap and satisfies California SB 253 third-party assurance requirements that spend-based data cannot.
Most North American companies still rely on spend-based Scope 3 estimates — EEIO proxies with ±50% uncertainty. California SB 253 requires third-party assurance over Scope 3 by 2030. Spend-based data cannot meet that standard. Activity-based calculation from invoices, anchored in EPA emission factors and EPDs, is what assurance-ready disclosure requires.
North America's disclosure landscape — where do you sit?
| Framework | Who | Key Scope 3 obligation |
|---|---|---|
| California SB 253 | Companies with revenue over USD 1 billion doing business in California | Scope 1, 2 & 3 mandatory — no materiality threshold. Scope 3 filing starts 2027 (FY2026 data) |
| US SEC rules | Large accelerated filers (LAFs) and accelerated filers (AFs) | Scope 1 & 2 where material — Scope 3 explicitly excluded from the final March 2024 rules |
| Canada CSSB / CSDS (draft) | Canadian public companies | ISSB-aligned Scope 3 expected — voluntary from 2025, mandatory timeline under development |
| Canada ECCC GHGRP | Facilities emitting 10,000 tCO2e or more per year | Facility-level Scope 1 — data retention requirements create a de facto audit trail obligation |
| US EPA GHGRP | Facilities emitting 25,000 tCO2e or more — covers ~85-90% of US GHG emissions | Facility-level Scope 1 — EPA emission factors provide the recognised North American calculation baseline |
Trusted Standards
Built on globally recognised standards, ensuring every calculation is defensible, transparent, and ready for audit. Underpinned by industry-leading datasets including GHG Protocol and ecoinvent — ensuring accuracy and trust in every calculation.
EPA-anchored: matched to North America's recognised emission factor library
The US Environmental Protection Agency's Center for Corporate Climate Leadership publishes the recognised default emission factor tables for Scope 1, 2, and selected Scope 3 categories — covering stationary and mobile combustion, electricity, transport, waste, and business travel. These are the factors US auditors and California SB 253 third-party verifiers recognise. Canada does not yet have a centralised registry, but Simple integrates both EPA factors and Canadian ECCC GHGRP guidance, with jurisdiction-specific overrides for provincial electricity grids and regional fuel mixes.
How Simple uses EPA factors and EPDs
Simple applies a strict hierarchy to every invoice line item. EPDs and supplier PCFs come first — where verified product-level data exists, Simple ingests it directly and ties it to the invoice line.
Where no EPD exists, Simple matches to the most specific EPA emission factor available, with jurisdiction-aware selection — California grid vs Texas grid, for example. For Canadian activity, ECCC GHGRP guidance and provincial emission factors are applied.
Where EPA and ECCC coverage is absent, Simple falls back to recognised global LCA databases (ecoinvent and background datasets). Factor versions are logged per reporting period for consistent re-calculation year over year.
Spend-based estimates are never silently applied — any lower-precision proxy calculation is flagged explicitly in the output, with the reason noted.
In North America, we built Simple AI for:
Companies subject to California SB 253
Full Scope 3 disclosure is mandatory from FY2026 with no materiality threshold — every category must be reported and third-party assured by 2030. Simple builds the EPD-first, activity-based data infrastructure that makes each California SB 253 disclosure defensible.
Advisory firms & sustainability consultants
Deliver client Scope 3 inventories without rebuilding data infrastructure each engagement. EPA-anchored, GHG Protocol-compliant output your US and Canadian clients can file directly against California SB 253 and CSSB-aligned requirements.
Sustainability platforms & ERP partners
Embed EPA-anchored carbon calculation into QuickBooks, NetSuite, or Xero workflows. Your clients get GHG Protocol-compliant Scope 3 data as a native output — no separate tool, no additional burden.
California SB 253 requires limited assurance over Scope 3 by 2030. ECCC's GHGRP explicitly requires facilities to retain all underlying calculations and measurements. In both cases, the requirement is the same: traceable data lineage from source document to reported figure — Simple builds this in automatically, not assembled after the fact.
Three steps. Zero guesswork.
From raw invoices & quotations to carbon intelligence — report the past, see the now, plan the future.
Upload any business document
Invoices, BOMs, quotations, energy bills — past purchases for compliance reporting, open offers for forward planning.
AI matches to best available factor
Each line item is classified and matched to the most specific emission factor available — manufacturer PCF, EPD, or recognised background database. Geography-specific, version-logged, auditable.
Intelligence — backward and forward
Compliance reports from invoices. Indicative carbon exposure from quotations. Supplier benchmarks to act on — not just numbers to file.
Built for your reality — regulatory and operational.
Compliance reporting from past documents. Carbon exposure forecasting from quotations. Both, from the same platform.
Industrial & Manufacturing
Full Scope 1, 2, and 3 — plus forward-looking carbon exposure from supplier quotes. Automated vendor consolidation keeps your supplier data clean.
Banks & Financial Institutions
Enable your SME borrowers to deliver emissions data automatically — at no meaningful burden to them. Better portfolio data for financed emissions and SLL covenants.
SMEs & Mid-Market
Your large customers need your emissions data to complete their own reporting. Simple gives you the answer — no Excel, no specialist knowledge, no heavy process.
ESG Consultants
Deliver Scope 3 data collection across your client portfolio faster — with multi-entity management and white-label options. Simple scales with your practice.
Construction & Real Estate
Carbon decisions happen at tender stage. Simple processes quotations and BOMs to put indicative CO₂e — including ETS cost exposure — into every bid comparison before you commit.
SaaS & E-Invoicing Platforms
Embed carbon intelligence directly into your invoicing or accounting product via API. Your users get GHG Protocol-compliant CO₂e data on every document they process — automatically, with no added workflow.
Resources
Stay ahead of what's coming.
Curated research on CSRD, PCAF, and supply chain emissions — updated regularly.
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