Topic hub · GHG Protocol

GHG Protocol

The global standard for corporate greenhouse gas accounting.

Executive summary

The GHG Protocol is the world's most widely used greenhouse-gas accounting framework. Its Corporate Standard, Scope 2 Guidance, Corporate Value Chain (Scope 3) Standard and Product Life Cycle Standard underpin virtually every major climate disclosure regime.

A suite of standards developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), including the Corporate Standard, Scope 2 Guidance, Scope 3 Standard and Product Life Cycle Standard.

Key concepts

Corporate Standard

Rules for organisational and operational boundaries, and for Scope 1 & 2 accounting.

Scope 2 Guidance

Introduces dual reporting: location-based and market-based.

Scope 3 Standard

Defines the 15 upstream and downstream value-chain categories.

Product Standard

Life-cycle accounting rules for individual products.

Glossary terms

Frequently asked questions

Is GHG Protocol mandatory?+

Not directly, but it is referenced by CSRD/ESRS E1, the SEC climate rule, ISSB IFRS S2, SBTi, CDP and PCAF — so following it is a prerequisite for virtually every reporting or target-setting obligation.

What are the two Scope 2 methods?+

Location-based uses the average grid emissions factor for the region. Market-based reflects contractual instruments such as PPAs and green tariffs. The GHG Protocol requires dual reporting.

Which of the 15 Scope 3 categories apply to us?+

All companies conduct a screening across the 15 categories; typically 3–6 are material. For banks, category 15 (investments / financed emissions) dominates; for retailers, categories 1 (purchased goods) and 11 (use of sold products) dominate.

Related regulations

  • CSRD / ESRS E1ESRS E1

    Requires GHG-Protocol-aligned Scope 1–3 disclosure.

  • IFRS S2ISSB IFRS S2

    Requires GHG-Protocol-aligned climate disclosure.

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Recognised sources

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