GHG Protocol
GHG Protocol: Coordination with SBTi + CDP + CSRD/ESRS E1 + ISSB IFRS S2 + ISO 14064 + 2024-2025 Updates

GHG Protocol GHG-Coord-SBTi-CDP-CSRD-ISSB: Coordination with SBTi, CDP, CSRD/ESRS E1, ISSB IFRS S2, ISO 14064 and Climate Frameworks

GHG Protocol coordination with adjacent climate + sustainability frameworks. SBTi (SCIENCE BASED TARGETS INITIATIVE): GHG Protocol is the foundational accounting framework for SBTi target-setting + tracking; SBTi requires Scope 1/2/3 inventories + 1.5C / well-below-2C aligned reduction targets + net-zero commitments + annual progress tracking; SBTi has 4 reduction tier methods (Sectoral Decarbonization Approach SDA + Absolute Contraction + ACA + Renewable Energy + others) + Net-Zero Standard. CDP (CARBON DISCLOSURE PROJECT): annual corporate disclosure platform; questionnaire aligned with GHG Protocol + ISSB + TCFD; rated A-F; ~25,000 companies disclose annually; cdp.net. EU CSRD + ESRS E1 (CLIMATE CHANGE): GHG Protocol Scope 1/2/3 inventories + reduction targets + transition plans + double materiality assessment mandatory under CSRD; ESRS E1 datapoints include 26 disclosure requirements covering GHG inventory + targets + mitigation + adaptation + financial impacts. ISSB IFRS S2 (CLIMATE-RELATED DISCLOSURES): IFRS Foundation International Sustainability Standards Board climate standard + Scope 1/2/3 disclosure + transition plans + financial impacts + emerging global baseline. SEC CLIMATE DISCLOSURE RULE (2024 - regulatory flux): Scope 1 + 2 mandatory; Scope 3 conditional + materiality-based; emerging US federal requirement. EU TAXONOMY: Climate Change Mitigation + Adaptation objectives; GHG Protocol underlying. EU CSDDD: climate-transition plans linked to GHG Protocol. ISO 14064-1/2/3: international standard for GHG accounting + verification + project-level; conceptually aligned with GHG Protocol; both can be applied complementarily; ISO 14064 more prescriptive on verification (ISO 14064-3) + GHG Protocol more user-friendly on operational + value-chain detail. CARBON DISCLOSURE STANDARDS BOARD + TCFD (Task Force on Climate-related Financial Disclosures): predecessor frameworks now integrated into ISSB. PCAF (Partnership for Carbon Accounting Financials): financial-sector Scope 3 Category 15 financed emissions methodology.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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