GHG Protocol
The Greenhouse Gas Protocol (GHG Protocol) is the world's most-widely-used corporate greenhouse gas accounting + reporting framework, developed by the WORLD RESOURCES INSTITUTE (WRI) + WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT (WBCSD) since 1998. The GHG Protocol comprises a SUITE of standards + guidance covering different scopes + use cases: (a) CORPORATE STANDARD (revised edition 2004) - the foundational standard for entity-level GHG inventories covering Scope 1 (direct) + Scope 2 (purchased energy) emissions; (b) SCOPE 2 GUIDANCE (2015) - location-based + market-based dual reporting methods for purchased electricity + steam + heating + cooling; (c) CORPORATE VALUE CHAIN (Scope 3) STANDARD (2011) - value-chain emissions across 15 categories (8 upstream + 7 downstream); (d) PRODUCT LIFE CYCLE STANDARD (2011) - product-level cradle-to-grave or cradle-to-gate; (e) PROJECT PROTOCOL (2005 + revisions) - GHG reductions from specific projects; (f) MITIGATION GOAL STANDARD (2014) - target-setting + tracking; (g) POLICY AND ACTION STANDARD (2014) - policy-level GHG accounting; (h) LAND SECTOR + REMOVALS GUIDANCE (2025) - new guidance on land use + land use change + forestry (LULUCF) + carbon removals + biomass + bioenergy. KEY CONCEPTS: SCOPE 1 (direct emissions from owned/controlled sources); SCOPE 2 (indirect emissions from purchased electricity + steam + heating + cooling); SCOPE 3 (15 categories of value-chain emissions); 5 REPORTING PRINCIPLES (Relevance + Completeness + Consistency + Transparency + Accuracy); ORGANISATIONAL BOUNDARIES (equity-share + financial control + operational control approaches); OPERATIONAL BOUNDARIES (Scope 1/2/3 classification); BASE YEAR + RECALCULATION; DATA QUALITY + UNCERTAINTY; EXTERNAL VERIFICATION/ASSURANCE. ADOPTION + INTEGRATION: GHG Protocol is the basis for SBTi (Science Based Targets initiative) + CDP (formerly Carbon Disclosure Project) + CSRD/ESRS E1 (Climate Change) + ISSB IFRS S2 + SEC Climate Disclosure Rule + EU CSDDD + EU Taxonomy + IFRS Sustainability Standards + ISO 14064 + national climate reporting requirements. 2024-2025 PIPELINE: comprehensive update underway with consultation 2024-2025 + new editions anticipated 2026-2027 covering AI/ML emissions + cloud computing + improved Scope 2 + Scope 3 + Land Sector Removals Guidance integration + market-based Scope 2 enhancements + carbon market integrity.
GHG Protocol is a compliance framework from International with 7 domains and 12 controls that map to 27 other frameworks. The largest domains are GHG Protocol: Coordination with SBTi + CDP + CSRD/ESRS E1 + ISSB IFRS S2 + ISO 14064 + 2024-2025 Updates (6 controls), GHG Protocol: Data Quality, Uncertainty, External Verification and Disclosure (1 controls), GHG Protocol: Organisational and Operational Boundaries, Base Year and Recalculation (1 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (7)
GHG Protocol: Coordination with SBTi + CDP + CSRD/ESRS E1 + ISSB IFRS S2 + ISO 14064 + 2024-2025 Updates
| Code | Title |
|---|---|
| GHG-Coord-EU-Taxonomy-CSDDD-EU-ETS | Coordination with EU Taxonomy, CSDDD, EU ETS and Other Climate Regulatory Frameworks |
| GHG-Coord-SBTi-CDP-CSRD-ISSB | Coordination with SBTi, CDP, CSRD/ESRS E1, ISSB IFRS S2, ISO 14064 and Climate Frameworks |
| GHG-Crosswalk-ISO-14064-PCAF-Sectoral | Crosswalk to ISO 14064-1/2/3, PCAF, Sectoral Standards and Climate Disclosure Frameworks |
| GHG-Implementation-Roadmap-Inventory | GHG Protocol Implementation - Inventory Process, Organizational Roles and Tooling |
| GHG-Status-2024-2025-Update-AI-Land | Status, 2024-2025 Update Pipeline, AI/ML Emissions, Land Sector + Removals Guidance 2025 |
| GHG-Status-Adoption-Sectoral | GHG Protocol Adoption Status and Sectoral Application 2024-2025 |
GHG Protocol: Data Quality, Uncertainty, External Verification and Disclosure
| Code | Title |
|---|---|
| GHG-DataQuality-Verification-Disclosure | Data Quality, Uncertainty, External Verification and Public Disclosure |
GHG Protocol: Organisational and Operational Boundaries, Base Year and Recalculation
| Code | Title |
|---|---|
| GHG-Boundaries-BaseYear-Recalc | Organisational + Operational Boundaries, Base Year and Recalculation |
GHG Protocol: Scope 1 Direct Emissions (Stationary + Mobile + Process + Fugitive)
| Code | Title |
|---|---|
| GHG-Scope1-Direct | Scope 1 Direct Emissions - Stationary + Mobile Combustion + Process + Fugitive |
GHG Protocol: Scope 2 Indirect Energy Emissions (Location-Based + Market-Based Dual Reporting)
| Code | Title |
|---|---|
| GHG-Scope2-Dual-Reporting | Scope 2 Indirect Energy Emissions - Location-Based + Market-Based Dual Reporting (2015 Guidance) |
GHG Protocol: Scope 3 Value Chain Emissions (15 Categories, Upstream + Downstream)
| Code | Title |
|---|---|
| GHG-Scope3-Value-Chain-15Categories | Scope 3 Value Chain Emissions - 15 Categories (8 Upstream + 7 Downstream) |
GHG Protocol: Suite Overview, Corporate Standard and Reporting Principles
| Code | Title |
|---|---|
| GHG-Suite-Corporate-Principles | GHG Protocol Suite, Corporate Standard and 5 Reporting Principles |
Your Compliance Coverage
If you comply with GHG Protocol, you already cover:
CSRD
25%
3 controls mapped
Compare →FTC GLBA Safeguards Rule (16 CFR Part 314)
17%
2 controls mapped
Compare →IEC 62351 - Power Systems Communication Security
17%
2 controls mapped
Compare →+ 24 more: Science Based Targets Initiative (SBTi) - Net-Zero Standard (8%), OWASP Top 10:2025 (8%)
See all 27 mapped frameworks ↓Maps to 27 other frameworks
What is GHG Protocol and who does it apply to?
GHG Protocol is a compliance framework from International with 7 domains and 12 controls. The Greenhouse Gas Protocol (GHG Protocol) is the world's most-widely-used corporate greenhouse gas accounting + reporting framework, developed by the WORLD RESOURCES INSTITUTE (WRI) + WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT (WBCSD) since 1998. The GHG Protocol comprises a SUITE of standards + guidance covering different scopes + use cases: (a) CORPORATE STANDARD (revised edition 2004) - the foundational standard for entity-level GHG inventories covering Scope 1 (direct) + Scope 2 (purchased energy) emissions; (b) SCOPE 2 GUIDANCE (2015) - location-based + market-based dual reporting methods for purchased electricity + steam + heating + cooling; (c) CORPORATE VALUE CHAIN (Scope 3) STANDARD (2011) - value-chain emissions across 15 categories (8 upstream + 7 downstream); (d) PRODUCT LIFE CYCLE STANDARD (2011) - product-level cradle-to-grave or cradle-to-gate; (e) PROJECT PROTOCOL (2005 + revisions) - GHG reductions from specific projects; (f) MITIGATION GOAL STANDARD (2014) - target-setting + tracking; (g) POLICY AND ACTION STANDARD (2014) - policy-level GHG accounting; (h) LAND SECTOR + REMOVALS GUIDANCE (2025) - new guidance on land use + land use change + forestry (LULUCF) + carbon removals + biomass + bioenergy. KEY CONCEPTS: SCOPE 1 (direct emissions from owned/controlled sources); SCOPE 2 (indirect emissions from purchased electricity + steam + heating + cooling); SCOPE 3 (15 categories of value-chain emissions); 5 REPORTING PRINCIPLES (Relevance + Completeness + Consistency + Transparency + Accuracy); ORGANISATIONAL BOUNDARIES (equity-share + financial control + operational control approaches); OPERATIONAL BOUNDARIES (Scope 1/2/3 classification); BASE YEAR + RECALCULATION; DATA QUALITY + UNCERTAINTY; EXTERNAL VERIFICATION/ASSURANCE. ADOPTION + INTEGRATION: GHG Protocol is the basis for SBTi (Science Based Targets initiative) + CDP (formerly Carbon Disclosure Project) + CSRD/ESRS E1 (Climate Change) + ISSB IFRS S2 + SEC Climate Disclosure Rule + EU CSDDD + EU Taxonomy + IFRS Sustainability Standards + ISO 14064 + national climate reporting requirements. 2024-2025 PIPELINE: comprehensive update underway with consultation 2024-2025 + new editions anticipated 2026-2027 covering AI/ML emissions + cloud computing + improved Scope 2 + Scope 3 + Land Sector Removals Guidance integration + market-based Scope 2 enhancements + carbon market integrity. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does GHG Protocol actually require?
GHG Protocol has 12 controls organised across 7 domains. The largest domains are GHG Protocol: Coordination with SBTi + CDP + CSRD/ESRS E1 + ISSB IFRS S2 + ISO 14064 + 2024-2025 Updates (6 controls), GHG Protocol: Data Quality, Uncertainty, External Verification and Disclosure (1 controls), GHG Protocol: Organisational and Operational Boundaries, Base Year and Recalculation (1 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of GHG Protocol do I already cover?
GHG Protocol maps to 27 other compliance frameworks. The top mapping partners are CSRD (25% coverage), FTC GLBA Safeguards Rule (16 CFR Part 314) (17% coverage), IEC 62351 - Power Systems Communication Security (17% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement GHG Protocol?
Start your GHG Protocol compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about GHG Protocol requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 12 controls and track your progress.
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