Protocol Corporate Standard provides standards and guidance for companies and other organizations preparing a GHG
emissions inventory. It covers the accounting and reporting of the six greenhouse gases covered by the Kyoto Protocol — carbon dioxide (CO2
), methane (CH4
), nitrous oxide (N2
O), hydrofluorocarbons (HFC
s), perfluorocarbons (PFC
s), and sulphur hexafluoride (SF6
). The GHG
Protocol Corporate Standard was amended in May 2013 to include a seventh greenhouse gas - nitrogen trifluoride (NF3
), see amendment below. It was designed with the following objectives in mind:
- To help companies prepare a GHG inventory that represents a true and fair account of their emissions, through the use of standardized approaches and principles.
- To simplify and reduce the costs of compiling a GHG inventory
- To provide business with information that can be used to build an effective strategy to manage and reduce GHG emissions
- To increase consistency and transparency in GHG accounting and reporting among various companies and GHG programs
The module builds on the experience and knowledge of over 350 leading experts drawn from businesses, NGO
s, governments and accounting associations. It has been road-tested by over 30 companies in nine countries. The GHG
Protocol Initiative’s vision is to harmonize GHG
accounting and reporting standards internationally to ensure that different trading schemes and other climate related initiatives adopt consistent approaches to GHG
Amendments and Corrections
Who should use this standard?
This standard is written primarily from the perspective of a business developing a GHG
inventory. However, it applies equally to other types of organizations with operations that give rise to GHG
emissions, e.g., NGO
s, government agencies, and universities. It should not be used to quantify the reductions associated with GHG
mitigation projects for use as offsets or credits - the GHG
Protocol for Project Accounting provides requirements and guidance for this purpose.
Policy makers and architects of GHG
programs can also use relevant parts of this standard as a basis for their own accounting and reporting requirements.
For a list of Corporate and Non-Corporate users of the Corporate Standard, click here
Compatibility with other GHG Programs
Protocol Corporate Standard has been designed to be program or policy neutral. However, it is compatible with most existing GHG
programs and their own accounting and reporting requirements.
It is also important to distinguish between the GHG
Protocol Initiative and other GHG
programs. The GHG
Protocol Corporate Standard focuses only on the accounting and reporting of emissions. It does not require emissions information to be reported to WRI
. In addition, while this standard is designed to develop a verifiable inventory, it does not provide a standard for how the verification process should be conducted.
To complement the standard and guidance provided here, a number of cross-sector and sector-specific calculation tools are available, including a guide for small, office-based organizations. These tools provide step-by-step guidance and electronic worksheets to help users calculate GHG
emissions from specific sources or industries.
These tools are consistent with those proposed by the Intergovernmental Panel on Climate Change (IPCC
) for compilation of emissions at the national level. They have been refined to be user-friendly for non-technical company staff to increase the accuracy of emissions data at a company level. Thanks to an intensive review by many companies, organzations, and individual experts, the tools are believed to represent the current; best practice.
Protocol Corporate Standard (Revised Edition) is also available translated in the following languages:
Additionally, the 2001 Edition is available in