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

GHG Protocol GHG-Crosswalk-ISO-14064-PCAF-Sectoral: Crosswalk to ISO 14064-1/2/3, PCAF, Sectoral Standards and Climate Disclosure Frameworks

GHG Protocol crosswalk to international climate accounting + sectoral standards. ISO 14064-1:2018 (ORGANIZATION-LEVEL) - conceptually aligned with GHG Protocol Corporate Standard + Scope 2 + Scope 3; differs in: (a) ISO uses 'direct + indirect + other indirect' rather than Scope 1/2/3; (b) more prescriptive on verification (ISO 14064-3); (c) less detailed on Scope 3 categories. ISO 14064-2:2019 (PROJECT-LEVEL) - aligned with GHG Project Protocol; carbon offset + project quantification. ISO 14064-3:2019 (VERIFICATION) - third-party verification methodology; widely used for GHG inventory assurance + verification statements. ISO 14067:2018 (PRODUCT CARBON FOOTPRINT) - aligned with GHG Product Life Cycle Standard. ISO 14068-1:2023 (CARBON NEUTRALITY) - aligned with SBTi Net Zero + GHG Protocol. PCAF (PARTNERSHIP FOR CARBON ACCOUNTING FINANCIALS): financial-sector Scope 3 Category 15 financed emissions methodology; covers listed equity + business loans + commercial real estate + project finance + mortgages + motor vehicle loans + sovereign debt + insurance underwriting; widely adopted by banks + asset managers + insurers + pension funds. SECTORAL GHG STANDARDS: API Compendium (oil + gas); IETA + IOGP + IPIECA (oil + gas); World Steel Association (steel); WBCSD CSI (cement); ICAO + IATA (aviation); IMO MEPC (shipping); GRI (Global Reporting Initiative) sector-specific. CLIMATE DISCLOSURE FRAMEWORKS: TCFD (now integrated into ISSB) + CDP + CDSB (now into IFRS Foundation) + SASB (now into ISSB) + GRI + IIRC + IFRS S1/S2 + EU CSRD/ESRS E1 + SEC Climate Rule (regulatory flux) + UK Mandatory Climate Disclosure + Australia ASRS S1/S2 + Singapore SGX climate + Hong Kong SFC climate.

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

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