All frameworks

Accounting

GHG Protocol

Greenhouse Gas Protocol

The foundational standard for corporate and product greenhouse gas accounting, defining the Scope 1, 2 and 3 boundaries that underpin almost every inventory and target.

Purpose

To provide the accounting standards and guidance that underpin credible greenhouse gas measurement at the corporate, value-chain and product level.

Scope & applicability

Corporate Standard, Scope 3 standard, and Product Standard, used worldwide as the basis for inventories and targets.

Who it affects

Any organisation measuring, disclosing or setting targets for greenhouse gas emissions.

Key requirements & principles

Defined organisational and operational boundaries, complete coverage of Scope 1, 2 and relevant Scope 3 categories, and documented methodology and emission factors.

Practical implications

Almost every inventory, disclosure and target traces back to the GHG Protocol. Getting the boundaries and methodology right is what makes the numbers defensible.

Related frameworks

Planetary Plus helps organisations meet this framework through implementation. Where independent assurance or certification is required, it is delivered by accredited third parties; we help you reach the point where that step is straightforward.