The GHG Protocol: your first steps in sustainability

Introduction

The GHG Protocol establishes global standardized frameworks to measure and manage greenhouse gas (GHG) emissions across private and public sector operations, value chains, and mitigation efforts.

The Greenhouse Gas Protocol

The Greenhouse Gas Protocol (GHG Protocol) emerged from a partnership between two leading organizations:

  1. The World Resources Institute (WRI), a global research organization focused on environmental sustainability.
  2. The World Business Council for Sustainable Development (WBCSD), a CEO-led coalition of over 200 companies committed to building a net-zero, nature-positive future.

What Is the Purpose of the GHG Protocol?

The GHG Protocol aims to develop and promote tools and methods that help measure and reduce GHG emissions across all sectors and regions.

To meet this goal, it created three core standards each tailored to a different audience: companies and organizations, cities and countries, and emissions mitigation projects.


Standard for Companies and Organizations

The first standard was designed to help companies quantify their greenhouse gas emissions. It accounts for both direct emissions from sources under the organization’s control and indirect emissions from activities it doesn’t directly manage.

  • Scope 1 emissions come from sources owned or controlled by the organization.
  • Scope 2 and Scope 3 emissions originate from indirect sources, such as purchased energy or activities in the value chain.

The corporate GHG accounting framework includes three main guidance documents:

  1. The Corporate Standard introduces core concepts such as GHG scopes, organizational boundaries, target-setting, and emissions tracking.
  2. The Scope 2 Guidance focuses on emissions from purchased electricity, heat, and cooling. These are indirect emissions over which organizations can exert some control through energy sourcing, on-site generation, and consumption efficiency.
  3. The Corporate Value Chain (Scope 3) Standard analyzes upstream and downstream emissions across the full value chain. This includes supplier emissions, product use-phase emissions, and end-of-life impacts.

The GHG Protocol has become the global benchmark for carbon accounting. In 2016, 92% of Fortune 500 companies responding to the Carbon Disclosure Project (CDP) used the GHG Protocol directly or via programs based on its standards.

To support more granular accounting, the GHG Protocol also developed the Product Life Cycle Standard. This guidance helps organizations assess emissions across a product’s life cycle. It provides a foundation for product-specific carbon calculations, similar to a Life Cycle Assessment (LCA). (See our post on Emission Factors to learn more.) This approach is key to designing low-impact, sustainable products.


Standard for Countries and Cities

The GHG Protocol began building national and subnational standards early on. The 2015 Paris Agreement, which aims to limit global warming to 1.5°C above pre-industrial levels, reinforced the urgency of this work.

Two sets of standards were created:

Country-Specific Standards

In collaboration with national governments, the GHG Protocol launched country-level programs tailored to local needs:

Additional guidance includes:

  • The Policy and Action Standard, which offers a consistent method to assess the GHG impact of national policies and decarbonization initiatives.
  • The Mitigation Goal Standard, which helps governments set measurable emissions reduction targets at national or regional levels.

Standards for Cities

Cities account for roughly 75% of global energy-related GHG emissions, making them central to climate action (GHG Protocol for Cities). Although this standard is geared toward cities, it applies to any subnational entity: regions, towns, or neighborhoods.

The key difference between the GHG Protocol for Cities and the Corporate Standard lies in the boundary definition. Cities use a geographic boundary, while companies apply an organizational boundary. The scope categories also vary slightly across both frameworks.


Standard for Emissions Mitigation Projects

While the role of mitigation projects in emissions inventories is still evolving, their importance in counteracting climate change is clear.

To guide organizations, the GHG Protocol released:

  • The Land Sector and Removals Guidance, which explains how to account for carbon removals from land use, biogenic products, and engineered carbon removal technologies. It clarifies how these elements fit into formal GHG inventories.
  • The Project Protocol, a policy-neutral framework for calculating GHG reductions from all types of projects.

Final Thoughts on the GHG Protocol

This overview highlights the depth and breadth of the GHG Protocol’s resources. Beyond its standards, the protocol provides tools that make carbon accounting accessible to users worldwide.

Today, GHG Protocol methodologies represent the gold standard for emissions measurement and reporting. By aligning with them, organizations can track emissions transparently and credibly while meeting international expectations.

Next, explore other GHG accounting methodologies in our Carbon Accounting Basics: from intro to pro article!

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