Greenlyhttps://www.greenly.earth/https://images.prismic.io/greenly/43d30a11-8d8a-4079-b197-b988548fad45_Logo+Greenly+x3.pngGreenly, la plateforme tout-en-un dédiée à toutes les entreprises désireuses de mesurer, piloter et réduire leurs émissions de CO2.Greenlyhttps://www.greenly.earth/Greenly, la plateforme tout-en-un dédiée à toutes les entreprises désireuses de mesurer, piloter et réduire leurs émissions de CO2.
If you can’t measure it, you can’t manage it. That’s especially true when it comes to greenhouse gas (GHG) emissions, and that’s where the Greenhouse Gas Protocol comes in.
“Whether you're a global brand, a local council, or a sustainability team in a growing business, you can’t begin to cut emissions without a clear way to track them. The Greenhouse Gas Protocol provides exactly that – a standardised framework for measuring and managing emissions that’s now used around the world.”
Co-created in the late 1990s by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the protocol emerged just as climate action was gaining international momentum. Today, it’s the foundation of most carbon reporting systems, underpinning CDP disclosures, ESG strategies, and national climate plans alike.
From tracking emissions from company vehicles to mapping the carbon footprint of global supply chains, the GHG Protocol gives organisations a way to turn complex climate impacts into actionable data.
In this article, we'll
Break down what the Greenhouse Gas Protocol is, why it was created, and why it matters
Explain the differences between Scope 1, Scope 2, and Scope 3 emissions
Outline the main GHG Protocol standards used by organisations
Show how businesses can apply the protocol to meet regulations and take meaningful steps to reduce their environmental impact
Close
What is the Greenhouse Gas Protocol? A quick overview
The Greenhouse Gas Protocol – often called the GHG Protocol – is the leading global standard for measuring and managing emissions. Used by both public and private sector organisations, it provides a comprehensive global standardised framework for tracking carbon emissions and other greenhouse gases across operations, supply chains, and climate initiatives.
But it’s more than just a reporting tool.
At its core, the GHG Protocol helps organisations understand where their emissions are coming from and how to reduce them.
By turning complex climate data into clear, comparable metrics, it makes it easier for businesses to take targeted, effective climate action.
Why does this matter? Because reducing GHG emissions is essential to slowing global warming and avoiding the most dangerous impacts of climate change. But without a reliable way to measure emissions, any reduction target is just guesswork.
That’s where the GHG Protocol plays a vital role. It not only enables organisations to build detailed carbon inventories, it also helps them pinpoint the most impactful areas to cut GHG emissions. And because the standards are internationally recognised, they ensure that efforts are transparent, credible, and comparable across sectors and borders.
In fact, according to the GHG Protocol, 97% of disclosing S&P 500 companies reported to CDP using the Greenhouse Gas Protocol – a testament to its role as the gold standard in corporate emissions reporting.
What is the purpose of the GHG Protocol?
Measuring greenhouse gas (GHG) emissions is just the starting point. The GHG Protocol provides the foundation for building effective climate strategies, driving accountability, and turning ambition into real action.
🔎
Core purpose
Science-based standards for meaningful climate action
The protocol offers practical, science-based standards that help organisations transform complex emissions data into meaningful decisions – from setting ambitious climate targets to reporting progress transparently and engaging stakeholders with confidence.
📈
Evolving frameworks
Expanded to meet new climate challenges
As climate challenges have grown, the GHG Protocol has expanded its frameworks to address everything from product value chain emissions to city-wide mitigation planning, ensuring relevance for corporations and municipal governments alike.
🌍
Broad impact
Action across entire value chains
Its flexibility supports action across entire value chains, covering direct and indirect emissions (Scopes 1, 2, and 3). This enables organisations to focus not only on what they directly control but also where they can make the biggest impact.
🚀
Driving results
Data-driven emission reductions
By enabling a data-driven, forward-looking approach, the GHG Protocol makes climate action more effective, accountable, and aligned with global emission reduction goals.
A brief history of the GHG Protocol
The Greenhouse Gas Protocol evolved over decades as climate awareness and reporting needs grew. Here’s how it became the global gold standard for greenhouse gas accounting:
1997
Kyoto Protocol sparks change – global attention on climate change grows, highlighting the need for a standardised way to track emissions.
1998
Development begins – WRI and WBCSD launch a joint initiative to create a global GHG accounting framework.
2001
First Corporate Standard released – providing businesses with a consistent methodology to measure and report emissions.
2004
Revised Corporate Standard published – expanding corporate emissions accounting guidance and strengthening the framework for organisational reporting.
2011
Scope 3 Standard introduced – enabling companies to account for indirect emissions across suppliers, logistics, and product lifecycles.
2014–2019
Expansion to sectors and cities – new standards for product life cycle accounting, mitigation goals, and city-wide emissions planning, plus PCAF partnerships.
2015
Scope 2 Guidance released – introducing location-based and market-based electricity accounting methods.
2026
Land Sector and Removals (LSR) Standard introduced – providing guidance for accounting for land-use emissions and carbon removals.
Today
The global gold standard – used by thousands of organisations, forming the backbone of ESG frameworks and climate policies worldwide.
Close
How does the GHG Protocol work?
The Greenhouse Gas Protocol is best known for its system of categorising GHG emissions into Scope 1, 2, and 3 - a framework now used around the world to help organisations structure their carbon reporting.
But this is only part of what the GHG Protocol offers. Over the years, it has developed a broader set of standards and tools designed to guide climate action across different sectors and use cases.
Beyond the scopes:
🏢
The protocol includes frameworks for corporate reporting, product life cycle accounting, and even city-wide emissions tracking.
🔄
It’s not static – standards are regularly updated to reflect new climate science, policies, and industry practices.
Example of evolution
In 2019, the GHG Protocol partnered with the Partnership for Carbon Accounting Financials (PCAF) to develop a methodology aligned with the GHG Protocol that helps financial institutions account for the emissions linked to their investment and lending portfolios. This helps banks and investors account for the emissions linked to their portfolios – a crucial step in aligning finance with climate goals.
The GHG Protocol is also currently undergoing a major multi-year update of its corporate standards, including the Corporate Standard, Scope 2 Guidance, and the Scope 3 Standard. These revisions aim to improve alignment with emerging climate disclosure frameworks and address challenges such as electricity accounting and value-chain emissions reporting. Draft revisions began appearing in 2024–2025, with final updates expected later in the decade.
Supporting tools and guidance
To make reporting easier and more accurate, the protocol also provides:
Practical guidance documents
Calculation tools
Training programmes for organisations of all sizes
“Since the Paris Agreement was signed in 2015, the GHG Protocol has expanded to help not only businesses but also governments, cities, and public sector bodies track their progress toward climate goals.”
Understanding the GHG Protocol Scopes: Scope 1, 2, and 3 emissions
To build an accurate greenhouse gas inventory, companies need a clear way to categorise their emissions, and that’s where the GHG Protocol scopes come in.
Scope 1, Scope 2, and Scope 3 emissions represent different sources of GHG emissions across an organisation’s operations and value chain. This classification has become a global benchmark for carbon accounting and is now used in most emissions reporting frameworks.
Understanding these scopes is key to setting science-based targets, identifying reduction priorities, and tracking progress over time.
🏭 Scope 1: Direct emissions
These are GHG emissions that come directly from sources a company owns or controls.
This includes fuel combustion in company vehicles, manufacturing equipment, or on-site heating systems.
If your company is burning fuel or releasing gases on-site, that’s Scope 1.
💡 Scope 2: Indirect emissions from energy use
Scope 2 refers to emissions that occur off-site but are tied to the energy a company purchases and consumes.
Most commonly, this includes emissions from the generation of electricity, steam, heating, or cooling used in offices, factories, or data centres.
📍 Location-based method: reflects the average emissions intensity of the electricity grid where energy is consumed.
📑 Market-based method: reflects contractual instruments such as renewable energy certificates (RECs), guarantees of origin, or supplier-specific electricity contracts.
🌍 Scope 3: Indirect emissions across the value chain
Scope 3 emissions are the most wide-ranging and often the most significant.
They include all other indirect emissions that occur as a result of a company’s activities, but from sources not owned or directly controlled by the company.
This can include everything from the production of raw materials and transportation of goods to employee commuting, product use, and end-of-life disposal.
This scope-based system allows organisations to clearly define the boundaries of their emissions reporting. It also helps ensure greater consistency and comparability across industries, making it easier to benchmark progress and identify where reductions will have the greatest impact.
What are the different GHG Protocol Standards?
The Greenhouse Gas Protocol isn’t a single document; it’s a collection of evolving standards designed to meet the diverse needs of organisations measuring and managing their emissions.
While the Scope 1, 2, and 3 framework offers a high-level view of emissions sources, these standards provide the technical guidance needed to apply that framework in practice. They support everything from corporate carbon reporting and product-level assessments to national climate policies and city-wide decarbonisation plans.
Each standard responds to a specific challenge, whether it’s calculating the impact of a climate policy, understanding the carbon footprint of a supply chain, or designing a lower-emissions product.
Let’s explore the key standards and how they’re used:
🏢 Corporate Accounting and Reporting Standard
📊 The foundation for measuring GHG emissions at the organisational level
🧭 Explains how to define organisational and operational boundaries, categorise emissions sources, and maintain data quality over time
🌍 Used not only by companies, but also by government agencies, non-profits, and academic institutions for transparent carbon reporting
⚠️ Especially relevant in high-emissions sectors such as manufacturing, transport, and fossil fuel-dependent industries
🔗 Corporate Value Chain (Scope 3) Standard
🌍 Helps organisations measure indirect value chain emissions, which are often the largest and hardest to quantify
📦 Covers 15 categories, from purchased goods and employee commuting to product disposal and end-of-life impacts
🔍 Helps companies identify emissions hotspots and choose more effective reduction strategies
📈 Increasingly important as disclosure frameworks push for more transparent Scope 3 reporting
📦 Product Life Cycle Standard
🧮 Designed for businesses that want to understand the full climate impact of individual products
♻️ Provides a methodology for calculating emissions from raw material extraction through to end-of-life disposal
🛠️ Helps embed carbon analysis into product design and development decisions
💡 Can help reduce both emissions and costs while meeting demand for more sustainable products
🌱 Project Protocol
⚙️ Used when organisations want to quantify emissions reductions from specific climate mitigation projects
🔋 Relevant for initiatives such as renewable energy installations, energy efficiency upgrades, and reforestation
📉 Compares project results against a baseline or “business as usual” scenario
✅ Helps public and private sector actors demonstrate climate impact credibly
🏙️ Global Protocol for Community-Scale GHG Emission Inventories (GPC)
🌆 Helps cities, states, and regions measure emissions across buildings, transport, waste, and industry
📍 Particularly important because cities are responsible for a large share of global emissions
📊 Enables consistent and comparable emissions data across local jurisdictions
🤝 Supports urban climate planning, progress tracking, and collaboration between governments
🎯 Mitigation Goal Standard
🗺️ Helps governments track progress towards long-term emissions reduction targets
📜 Relevant for commitments such as Nationally Determined Contributions under the Paris Agreement
📈 Provides a structured way to assess whether policies and actions are delivering expected results
🔍 Supports transparent reporting to national and international stakeholders
🏛️ Policy and Action Standard
⚖️ Helps decision-makers evaluate the likely emissions impact of climate policies and programmes
🏗️ Useful for comparing interventions such as renewable energy subsidies, building codes, or carbon pricing
📐 Provides a consistent methodology to estimate and compare policy effectiveness
📣 Helps policymakers improve planning and communicate expected outcomes to the public and investors
🌿 Land Sector and Removals Standard (LSR)
🌱 Provides guidance for accounting for emissions and carbon removals linked to land use, forestry, and nature-based activities
🌍 Helps organisations report land sector emissions alongside broader corporate climate data
🧮 Supports more consistent accounting for removals, sequestration, and land-related emissions sources
📈 Increasingly relevant for companies and institutions involved in agriculture, forestry, and nature-based climate strategies
GHG Protocol standards at a glance
Standard
Purpose
Scope / Focus
Who uses it
Key features
🏢 Corporate Standard
Develops a complete GHG inventory
Scope 1 & 2
Companies, NGOs, and public institutions
Defines boundaries, classifies emissions, sets base year, and tracks performance
🔗 Scope 3 Standard
Measures emissions across supply chains and product lifecycles
Scope 3
Corporations and large organisations
Covers 15 categories; focuses on indirect emissions across value chains
📦 Product Standard
Assesses emissions of individual products
Product lifecycle
Manufacturers, retailers, and design teams
Informs product development and emissions reduction strategies
🌱 Project Protocol
Calculates emissions reductions from specific initiatives
Project-level
Corporations, local authorities, developers
Applies to renewable energy, reforestation, efficiency upgrades, and more
🏙️ GPC for Cities
Tracks emissions at the city or regional scale
Community-level
Cities, states, and national governments
Supports local climate planning and benchmarking
🎯 Mitigation Goal Standard
Evaluates progress against climate targets
National/regional goals
National and sub-national governments
Designed to align with the Paris Agreement and NDCs
🏛️ Policy and Action Standard
Estimates the GHG impact of policy decisions
Government action
Policymakers and regulators
Helps compare options and improve accountability
Why do businesses rely on the GHG Protocol for carbon reporting?
Climate targets are becoming a business necessity. Investors want transparency, customers expect climate action, and regulators are introducing tougher disclosure rules.
For companies looking to future-proof their operations and thrive in a low-carbon economy, the GHG Protocol offers a practical and credible foundation. It offers a clear, consistent framework for measuring and reporting GHG emissions, helping businesses move from ambition to action with data they can trust.
Here’s how the GHG Protocol helps businesses stay ahead:
Clarity on where emissions come from – and how to reduce them
The GHG Protocol helps organisations understand exactly where their greenhouse gas emissions originate, across Scopes 1, 2, and 3. This enables more focused reduction efforts, whether it’s improving operational efficiency, switching to renewable energy, or redesigning supply chains.
Builds trust with investors, customers, and stakeholders
Transparent reporting backed by a globally recognised standard helps companies demonstrate accountability and credibility. In a world where 88% of institutional investors consider ESG factors in their decisions, trust matters more than ever.
Aligns with ESG frameworks and global standards
The GHG Protocol is embedded in many leading sustainability initiatives and disclosure frameworks, including:
Science Based Targets initiative (SBTi) – requiring Scope 1–3 reporting
Global Reporting Initiative (GRI) and SASB – using GHG Protocol principles
International Sustainability Standards Board (ISSB) climate disclosures under IFRS S2
European Sustainability Reporting Standards (ESRS) under the EU’s Corporate Sustainability Reporting Directive (CSRD)
Regulations such as the EU’s SFDR and UK’s SDR
Many ESG frameworks, like CDP and the Science Based Targets initiative, are built on GHG Protocol principles, but companies can also use the GHG Protocol directly to build emissions inventories and set science-based targets.
Prepares companies for compliance and climate risk disclosure
As governments introduce stricter reporting rules, including requirements for climate-related financial disclosures, companies need a consistent, auditable method for emissions reporting. The GHG Protocol provides exactly that.
Drives product innovation and market opportunities
By measuring the full emissions impact of their products and services, companies can make more informed design, sourcing, and production decisions, often reducing both emissions and costs. This product-level insight also helps brands meet growing consumer demand for sustainability.
How can companies implement GHG Protocol Standards?
The GHG Protocol is a tool companies can use to drive real greenhouse gas emissions reductions. But knowing where to start and how to apply the standards in practice can be a challenge.
Here’s a practical roadmap to help companies embed the GHG Protocol into their climate strategy:
1. Choose the right standard for your business
Start by identifying which GHG Protocol standard (or combination of standards) best fits your company’s goals, size, and emissions profile.
If your company needs to...
Use this standard
Build a foundational emissions inventory
🏢 Corporate Standard
Measure and manage supply chain emissions
🔗 Value Chain (Scope 3) Standard
Understand the full carbon footprint of a product
📦 Product Standard
Quantify emissions reductions from a specific project
🌱 Project Protocol
Track progress against long-term climate targets
🎯 Mitigation Goal Standard
Example: Unilever uses the Value Chain Standard to evaluate emissions across its supply chain, identifying hotspots like raw material sourcing and logistics.
2. Build a tailored emissions inventory
Once the right standard is selected, the next step is to create a robust GHG inventory, the foundation for any climate strategy.
Mapping and categorising emissions sources across Scopes 1, 2, and 3
📝
Establishing an inventory management plan to track actual emissions with consistent data collection, quality control, and documentation
Example: Microsoft applies the Corporate Standard to measure Scope 1 and 2 emissions from its offices and data centres, using this data as a baseline for reduction initiatives.
3. Set science-aligned targets to reduce greenhouse gas emissions
With baseline data in place, companies can use their emissions inventory to set short and long-term reduction targets. These targets should align with recognised frameworks like the Science Based Targets initiative (SBTi), which encourages credible and ambitious climate goals.
The GHG Protocol’s structure ensures that targets are based on consistent, transparent emissions data, building internal confidence and external trust.
Example: Apple has committed to science-based targets under the SBTi, aiming to reduce Scope 1 and 2 emissions by 75% by 2030 and achieve full carbon neutrality across its entire value chain. Using GHG Protocol methodologies, Apple sets transparent short- and long-term goals that align with the 1.5°C pathway.
4. Act on the insights: reduce what you can
Once greenhouse gas emissions hotspots are clear, companies can move from measurement to mitigation. Strategies might include:
Improving energy efficiency in buildings or production facilities
Switching to renewable electricity and low-carbon fuels
Redesigning products or packaging to lower life cycle emissions
Engaging suppliers to reduce upstream emissions
Exploring circular models or low-impact materials
Example: IKEA integrates the Product Standard to measure the value chain emissions of its furniture, leading to initiatives such as sustainable material sourcing and circular economy practices.
5. Monitor progress and communicate clearly
Tracking progress and reporting results is essential to staying accountable, both internally and externally.
Companies should:
🔄
Continuous updates
Continuously update their GHG inventory to reflect operational changes.
📊
Transparent reporting
Publish emissions data through sustainability reports and ESG disclosures.
📑
Framework alignment
Align reporting with frameworks like CDP, GRI, or TCFD.
✔️
Third-party verification
Consider third-party verification to build credibility.
Regular, transparent updates show stakeholders that climate commitments are more than words; they’re backed by action.
Example: Unilever regularly updates its GHG inventory and reports its progress in its annual Sustainable Living Report. The company aligns disclosures with frameworks like CDP and GRI and uses third-party verification to enhance credibility – demonstrating that its climate commitments are backed by transparent action.
“The Greenhouse Gas Protocol has been instrumental in establishing GHG accounting standards to aid corporate accounting and reporting, thereby enabling organisations to accurately track and mitigate emissions.”
Software that supports GHG Protocol reporting
Implementing GHG Protocol standards can be complex – from data collection across multiple sites to managing Scope 3 emissions. That’s why many companies rely on carbon management software to simplify reporting and ensure compliance with leading frameworks.
Below are ten popular platforms that help organisations measure, track, and report greenhouse gas emissions.
Software
Details
1️⃣ Greenly
Full carbon management suite, GHG Protocol-aligned reporting, Scope 1–3 tracking, supplier engagement, and lifecycle analysis. Best for: SMEs to large enterprises.
2️⃣ Persefoni
Climate management & accounting platform, audit-ready reporting, and ESG data tools. Best for: Large corporations.
3️⃣ Watershed
Real-time carbon tracking, science-based targets support, and supply chain decarbonisation tools. Best for: Enterprises and financial institutions.
4️⃣ Emitwise
Automated emissions calculations with a focus on Scope 3 and supply chain data integration. Best for: Manufacturers and logistics.
5️⃣ Plan A
ESG and carbon management platform with automated data collection and sustainability KPIs. Best for: SMEs and corporates.
6️⃣ Normative
GHG accounting with spend-based analysis, compliance dashboards, and ESG reporting support. Best for: Mid to large companies.
7️⃣ Carbon Analytics
Simplified carbon footprinting with SME-friendly, sector-based reporting templates. Best for: Small businesses.
8️⃣ Enablon (Wolters Kluwer)
Enterprise-scale EHS and sustainability reporting, GHG Protocol-aligned. Best for: Large, multinational firms.
9️⃣ FigBytes
ESG and sustainability data management platform with GHG reporting and net-zero roadmap tools. Best for: Medium to large companies.
🔟 Sustain.Life
Easy-to-use emissions tracking, climate disclosures, and employee engagement features. Best for: SMEs and start-ups.
The GHG Protocol in the UK
The Greenhouse Gas Protocol is widely recognised as a leading framework used by UK companies to measure and report greenhouse gas emissions in line with national climate regulations and net-zero commitments.
📜
Supports mandatory reporting
Used in SECR framework, requiring large UK companies to disclose annual energy use and GHG emissions. Ensures consistent, comparable data.
📊
Aligned with climate disclosures
Supports climate-related disclosures historically aligned with TCFD requirements and increasingly transitioning toward ISSB-aligned reporting standards in the UK.
🌱
Essential for net zero
Helps businesses build carbon inventories, identify emission hotspots, and take data-driven steps toward the UK’s 2050 net-zero target.
“With the UK’s legally binding net-zero target for 2050, having a trusted framework like the GHG Protocol is more important than ever. It helps businesses build carbon inventories, identify emissions hotspots, and take data-driven steps to reduce their footprint – all in line with growing expectations from regulators, investors, and customers.”
Quick answers: Greenhouse Gas Protocol FAQ
What is the Greenhouse Gas Protocol?
The Greenhouse Gas Protocol (GHG Protocol) is the world’s most widely used standard for greenhouse gas reporting. It provides a framework for companies, governments, and organisations to measure and manage emissions consistently across operations and supply chains.
What are Scope 1, Scope 2, and Scope 3 emissions?
Scope 1: Direct emissions from owned or controlled sources, like company vehicles or boilers.
Scope 2: Indirect emissions from purchased energy such as electricity or heating.
Scope 3: All other indirect emissions from the value chain, including suppliers, logistics, business travel, product use, and end-of-life.
Which GHG Protocol standards exist?
Corporate Accounting and Reporting Standard
Corporate Value Chain (Scope 3) Standard
Product Life Cycle Standard
Project Protocol
Global Protocol for Community-Scale GHG Emission Inventories (GPC)
Mitigation Goal Standard
Policy and Action Standard
Land Sector and Removals (LSR) Standard
How is the GHG Protocol different from ISO 14064?
While both are used for carbon accounting, the GHG Protocol is more widely adopted globally and underpins many ESG frameworks (CDP, SBTi, CSRD). ISO 14064 is a technical standard often used for verification and auditing purposes.
What tools help with GHG Protocol reporting?
Carbon management platforms, like Greenly, automate Scope 1–3 calculations, streamline data collection, and provide audit-ready, GHG Protocol-aligned reports.
How can a company start using the GHG Protocol?
Start by selecting the right standard, building a Scope 1–3 emissions inventory, setting science-based targets, and implementing reduction initiatives. Many businesses use software to simplify data tracking and reporting.
Is the GHG Protocol mandatory in the UK?
No. The GHG Protocol is not legally mandated in the UK, but it is widely used by companies to calculate emissions reported under frameworks such as Streamlined Energy and Carbon Reporting (SECR) and climate-related disclosures aligned with TCFD and emerging UK sustainability reporting standards.
Close
How can Greenly help your company reduce greenhouse gas emissions?
Streamlined ESG Data Management & Compliance
Greenly streamlines the complex process of ESG data collection, consolidation, and management all in 1 platform.