GHG Protocol
The Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (Revised Edition 2004/2015) and Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011). Published by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The most widely used international accounting tool for government and business to understand, quantify, and manage greenhouse gas emissions.
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Framework Domains (13)
Assurance
| Code | Title |
|---|---|
| GHG-19 | External Assurance |
Boundary
| Code | Title |
|---|---|
| GHG-1 | Inventory Boundaries Organisational |
| GHG-2 | Inventory Boundaries Operational |
Disclosure
| Code | Title |
|---|---|
| GHG-20 | Public Disclosure and Restatement Policy |
Governance
| Code | Title |
|---|---|
| GHG-18 | Internal Verification and Sign-off |
| GHG-3 | Base Year Selection and Recalculation |
Quality
| Code | Title |
|---|---|
| GHG-17 | Data Quality and Uncertainty |
Reporting Principles
Five core principles for GHG accounting and reporting
| Code | Title |
|---|---|
| GHG-PRIN-1 | Relevance |
| GHG-PRIN-2 | Completeness |
| GHG-PRIN-3 | Consistency |
| GHG-PRIN-4 | Transparency |
| GHG-PRIN-5 | Accuracy |
Scope 1
| Code | Title |
|---|---|
| GHG-4 | Scope 1 Stationary Combustion |
| GHG-5 | Scope 1 Mobile Combustion |
| GHG-6 | Scope 1 Process Emissions |
| GHG-7 | Scope 1 Fugitive Emissions |
Scope 1: Direct Emissions
GHG emissions from sources owned or controlled by the company
| Code | Title |
|---|---|
| GHG-S1-1 | Stationary Combustion |
| GHG-S1-2 | Mobile Combustion |
| GHG-S1-3 | Process Emissions |
| GHG-S1-4 | Fugitive Emissions |
Scope 2
| Code | Title |
|---|---|
| GHG-10 | Dual Reporting Scope 2 |
| GHG-8 | Scope 2 Location-Based Method |
| GHG-9 | Scope 2 Market-Based Method |
Scope 2: Indirect Energy Emissions
GHG emissions from purchased energy consumed by the company
| Code | Title |
|---|---|
| GHG-S2-1 | Purchased Electricity |
| GHG-S2-2 | Purchased Steam |
| GHG-S2-3 | Purchased Heating |
| GHG-S2-4 | Purchased Cooling |
Scope 3
| Code | Title |
|---|---|
| GHG-11 | Scope 3 Category Screening |
| GHG-12 | Scope 3 Category 1 Purchased Goods and Services |
| GHG-13 | Scope 3 Category 6 Business Travel |
| GHG-14 | Scope 3 Category 7 Employee Commuting |
| GHG-15 | Scope 3 Category 11 Use of Sold Products |
| GHG-16 | Scope 3 Category 15 Investments |
Scope 3: Downstream Categories
Value chain emissions - downstream categories 9-15
| Code | Title |
|---|---|
| GHG-S3-10 | Processing of Sold Products |
| GHG-S3-11 | Use of Sold Products |
| GHG-S3-12 | End-of-Life Treatment of Sold Products |
| GHG-S3-13 | Downstream Leased Assets |
| GHG-S3-14 | Franchises |
| GHG-S3-15 | Investments |
| GHG-S3-9 | Downstream Transportation and Distribution |
Scope 3: Upstream Categories
Value chain emissions - upstream categories 1-8
| Code | Title |
|---|---|
| GHG-S3-1 | Purchased Goods and Services |
| GHG-S3-2 | Capital Goods |
| GHG-S3-3 | Fuel- and Energy-Related Activities (Not in Scope 1 or 2) |
| GHG-S3-4 | Upstream Transportation and Distribution |
| GHG-S3-5 | Waste Generated in Operations |
| GHG-S3-6 | Business Travel |
| GHG-S3-7 | Employee Commuting |
| GHG-S3-8 | Upstream Leased Assets |
Your Compliance Coverage
If you comply with GHG Protocol, you already cover:
EU Taxonomy Regulation (Regulation 2020/852)
8%
4 controls mapped
Compare →EU Taxonomy Regulation
8%
4 controls mapped
Compare →EU SFDR (Sustainable Finance Disclosure Regulation)
8%
4 controls mapped
Compare →+ 182 more: CDP Corporate Questionnaire (6%), Science Based Targets initiative (SBTi) Corporate Standard (6%)
See all 185 mapped frameworks ↓Maps to 185 other frameworks
Frequently Asked Questions
What is GHG Protocol?
GHG Protocol is a compliance framework from International with 13 domains and 48 controls. The Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (Revised Edition 2004/2015) and Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011). Published by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The most widely used international accounting tool for government and business to understand, quantify, and manage greenhouse gas emissions. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does GHG Protocol have?
GHG Protocol has 48 controls organised across 13 domains. The largest domains are Scope 3: Upstream Categories (8 controls), Scope 3: Downstream Categories (7 controls), Scope 3 (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does GHG Protocol map to?
GHG Protocol maps to 185 other compliance frameworks. The top mapping partners are EU Taxonomy Regulation (Regulation 2020/852) (8% coverage), EU Taxonomy Regulation (8% coverage), EU SFDR (Sustainable Finance Disclosure Regulation) (8% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with GHG Protocol compliance?
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 48 controls and track your progress.
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