A common methodological approach to measuring and reporting greenhouse gas emissions is important for organizations seeking to manage emissions data consistently and clearly. The Greenhouse Gas Protocol (GHG Protocol) is a greenhouse gas accounting framework that develops global standards, guidance, and tools for measuring and managing greenhouse gas emissions.

The GHG Protocol enables companies, public institutions, and other organizations to approach greenhouse gas emissions using common accounting principles. In doing so, it provides a shared foundation for systematically assessing and reporting emissions associated with different activities.

Who developed the GHG Protocol?

The GHG Protocol was developed through a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The first corporate standard was published in 2001, followed by the revised edition of the Corporate Standard in 2004.

Its standards have been developed through multi-stakeholder processes involving businesses, public institutions, non-governmental organizations, academic experts, and other stakeholders. Today, the GHG Protocol is one of the most widely used global references for greenhouse gas accounting.

Where is the GHG Protocol used?

The GHG Protocol provides frameworks for measuring and reporting greenhouse gas emissions at different levels. Its standards and guidance address a range of accounting needs, from organization-level greenhouse gas inventories to value chain emissions and emissions associated with product life cycles.

The GHG Protocol is therefore not limited to a particular industry or type of company. It can be used by businesses, public institutions, and other organizations seeking to measure and report greenhouse gas emissions using a systematic methodology.

What standards does the GHG Protocol include?

The GHG Protocol is not a single standard. It is a family of standards and guidance designed to address different greenhouse gas accounting needs.

Some of the key documents relevant to organizations include:

• Corporate Accounting and Reporting Standard: Provides the core framework for developing organization-level greenhouse gas inventories.
• Scope 2 Guidance: Provides guidance for accounting for emissions associated with purchased or acquired energy.
• Corporate Value Chain (Scope 3) Standard: Provides a framework for assessing indirect emissions across an organization's value chain.
• Product Life Cycle Accounting and Reporting Standard: Focuses on greenhouse gas emissions associated with products throughout their life cycles.
• GHG Protocol for Project Accounting: Provides an approach for quantifying the greenhouse gas effects of mitigation projects.

Each standard addresses a different greenhouse gas accounting need. The appropriate GHG Protocol document therefore depends on the purpose and boundaries of the greenhouse gas assessment being conducted.

Why is the GHG Protocol important for companies?

Corporate greenhouse gas emissions can originate from different facilities, activities, and value chain processes. The GHG Protocol provides a common methodological approach for addressing these emissions, helping organizations manage greenhouse gas information in a more consistent and transparent way.

This common approach is particularly valuable for organizations operating across multiple companies, facilities, or countries. Applying shared accounting principles supports the development of greenhouse gas inventories, the monitoring of emissions performance over time, and the systematic management of emissions data used in climate and sustainability reporting.

The GHG Protocol is a foundational framework for corporate greenhouse gas accounting

The GHG Protocol provides organizations with a common methodological foundation for measuring and reporting greenhouse gas emissions. Through standards and guidance designed for different purposes, it supports greenhouse gas accounting needs ranging from the organizational level to value chains and products.

Understanding the overall structure of the GHG Protocol provides a foundation for exploring the Corporate Standard and other GHG Protocol standards in greater detail.

Sustable Carbon Engine supports organizations in managing greenhouse gas data within a centralized and traceable structure and conducting corporate greenhouse gas accounting and reporting processes in line with the GHG Protocol framework.

References

• Greenhouse Gas Protocol — About GHG Protocol
• Greenhouse Gas Protocol — Standards & Guidance
• Greenhouse Gas Protocol — A Corporate Accounting and Reporting Standard

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