GHG Protocol
The World's Most Widely Used Carbon Accounting Standard
Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol provides the accounting frameworks, calculation tools and guidance that underpin virtually every major corporate climate disclosure requirement globally — including CDP, TCFD, CSRD, SEC Climate Rules, and ISO 14064-1.
Visit GHG ProtocolThe GHG Protocol Standards Suite
Corporate Standard
2004CoreThe foundational GHG accounting framework. Defines Scope 1, 2 and 3 categories and the consolidation approaches (equity share, financial control, operational control). Used by over 9,000 companies worldwide.
Corporate Value Chain (Scope 3)
2011Expands Scope 3 into 15 detailed categories covering upstream and downstream value-chain emissions — from purchased goods and services to end-of-life treatment of sold products.
Product Life Cycle Standard
2011Provides rules for quantifying GHG emissions and removals across a product's full life cycle — raw material extraction through disposal — aligned with ISO 14067.
Market-Based Scope 2 Guidance
2015Introduces the market-based method for Scope 2, allowing organisations to account for renewable electricity procurement (RECs, GOs, PPAs) separately from the location-based grid average method.
Land Sector and Removals Guidance
2022New guidance covering land use, land-use change, agriculture and forestry — enabling organisations to account for carbon removals and sequestration in AFOLU activities.
The Scope Framework — GHG Protocol's Core Contribution
The GHG Protocol's most influential contribution to climate accounting is the three-scope framework, which prevents double counting while ensuring all emission sources are covered. Every carbon accounting requirement globally — from TCFD to CSRD to SECR — uses this framework.
Scope 1
Direct GHG emissions from sources owned or controlled by the organisation — combustion, process emissions, fugitive releases.
Scope 2
Indirect emissions from the generation of purchased electricity, steam, heat or cooling consumed by the organisation.
Scope 3
All other indirect emissions in the value chain — both upstream (suppliers, logistics) and downstream (product use, disposal).
Global Regulatory Adoption
| Regulation / Framework | Jurisdiction | GHG Protocol Requirement |
|---|---|---|
| CSRD / ESRS E1 | European Union | Scope 1, 2 & 3 per GHG Protocol |
| SEC Climate Rules | United States | Scope 1 & 2 mandatory; Scope 3 if material |
| SECR | United Kingdom | Scope 1 & 2 mandatory; Scope 3 encouraged |
| IFRS S2 | Global (ISSB) | Scope 1, 2 & 3 per GHG Protocol |
| SGX Climate Reporting | Singapore | GHG Protocol aligned disclosure |
| JCLP / GX League | Japan | GHG Protocol Scope 3 categories |
News & Regulatory Updates
GHG Protocol launches major update process — Corporate Standard revision 2025–2027
GHG Protocol · 2025
SEC Climate Disclosure Rule requires Scope 1 & 2 reporting aligned to GHG Protocol methodology
SEC.gov · 2024
IFRS S2 Climate-related Disclosures standard references GHG Protocol as primary quantification framework
IFRS Foundation · 2023
CDP (Carbon Disclosure Project) mandates GHG Protocol methodology for all reporting companies
CDP · 2024
GHG Protocol-aligned reporting in minutes
CarbonTrace implements the full GHG Protocol Corporate Standard — Scope 1, 2 and 3.