The Greenhouse Gas (GHG) Protocol Corporate Standard is the leading global standard for greenhouse gas accounting. It provides clear guidance for calculating and reporting emissions across three categories, known as Scopes 1, 2, and 3:  

• Scope 1: Direct emissions from sources owned or controlled by the company, such as company vehicles or heating systems. 
• Scope 2: Indirect emissions from purchased energy, such as electricity or district heating. 
• Scope 3: All other indirect emissions from the value chain, including suppliers, transport, business travel, and product use. 

Developed through a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol is built on five key principles: relevance, completeness, consistency, transparency, and accuracy. These principles help guide companies produce credible, comparable, and transparent emissions inventories that accurately reflect their overall climate impact. 

Why the GHG Protocol Matters 

The importance of the GHG Protocol has grown significantly with the introduction of the Corporate Sustainability Reporting Directive (CSRD) in the European Union. CSRD requires companies to report their greenhouse gas emissions in line with the European Sustainability Reporting Standards (ESRS), which reference the GHG Protocol as the main calculation methodology. 

As a globally recognized standard, the GHG Protocol also allows organizations beyond the EU to align their reporting and build trust with a wide range of stakeholders. It is now the most widely used framework for greenhouse gas accounting worldwide. 

Main Standards of the GHG Protocol 

The GHG Protocol provides a range of standards and guidance documents tailored to different types of organizations and reporting requirements. Key standards for companies and organizations include: 

• Corporate Accounting and Reporting Standard: Guidance for companies to measure and report their overall greenhouse gas emissions across Scopes 1, 2, and 3. 
• Corporate Value Chain (Scope 3) Standard: A framework for measuring and reporting indirect emissions from upstream and downstream activities in the value chain. 
• Product Life Cycle Standard: Guidance for calculating emissions associated with specific products throughout their life cycle. 
• Project Protocol: A methodology for quantifying emissions reductions from individual projects.