Audit-Ready Emissions Reporting in Power Generation: Navigating a Shifting Regulatory Landscape

Key Takeaways:

Power generators were early adopters of sustainability reporting as early as the 1980s, driven by public pressure and concerns about fossil fuels.

The early 2000s saw the introduction of structured sustainability frameworks, such as the Task Force on Climate-related Financial Disclosures (TCFD), which promoted transparency about climate impacts on financial performance, and the Sustainability Accounting Standards Board (SASB), which aligned disclosures with investor expectations.

But times have changed. Recent developments under the Trump administration have introduced uncertainty in U.S. emissions reporting:

There has also been a reduction in voluntary ESG reporting: 432 large U.S. companies filed such reports in the first half of 2025, down from 831 the previous year — a 48% drop. Among those who have delayed or suspended reporting are large corporations, including GM and Adobe.

Despite federal pauses, other regional laws are placing higher requirements on companies:

While regulatory frameworks shift, most investor-owned utilities and power generators continue to voluntarily publish ESG reports using established frameworks (such as GRI, TCFD, and the EEI ESG Template).

Those reports typically cover Scope 1 and 2 emissions, fuel mix, water usage, and waste treatment, with some utilities aligning with anticipated mandatory standards.

The real challenge? Accessing accurate data at scale.

In many regions, verified, traceable, audit-ready data is now essential for investors and regulators, yet it’s increasingly hard to access.

With the ongoing energy transition adding renewables and changing operating profiles, the main challenge is not a lack of expertise but the ability to collect and report emissions data accurately and at scale.

One thing’s clear. Manual processes simply can’t keep pace with the fragmented nature of Scope 1 and Scope 2 data requirements.

In a recent study conducted by GE Vernova and Forrester, respondents stated that the most challenging aspect of implementing carbon emission strategies is collecting and validating GHG emission data.

To simplify emission reporting and generate meaningful reports to act on, power generators must modernize their approach by:

GE Vernova’s CERius provides a platform to automate greenhouse gas emissions (GHG) data collection and emissions reporting.

To help power generation companies improve data collection accuracy and standardization, thus simplifying compliance, CERius leverages AI-driven digital twin technology to provide:

In an increasingly complex regulatory and stakeholder environment, power generators should be proactive when choosing and using sustainability reporting tools and software.

Data-driven, automated reporting platforms help provide accurate, up-to-date, and audit-ready ESG reports to help you meet current and upcoming requirements.

But it’s not just about compliance. These solutions enable sustainability and finance teams in the power sector to efficiently manage reporting obligations, drive operational improvements, and maintain credibility with investors and regulators in a changing energy landscape.

Power generators should prioritize and invest in robust sustainability data management not only to comply with state, federal, or international regulations, but also to maintain ESG credibility for investors and stakeholders. Doing so builds resilience amid regulatory flux with data integrity, automation, and audit-readiness—essential to the energy transition and stakeholder trust.

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