The GHG 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 (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), 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, NGOs, 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 accounting.
Amendments and Corrections
|May 2013||253 KB|
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., NGOs, 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
The GHG 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 or WBCSD. 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.”
Additional Guidance documents
|Guidance Document||File size|
|Base Year Adjustments||143 KB|
|Categorizing GHG Emissions from Leased Assets||105 KB|
|Hot Climate, Cool Commerce: A Service Sector Guide to Greenhouse Gas Management||3 MB|
|Sample Corporate Standard Reporting Template||34 KB|
|Working 9 to 5 on Climate Change (for use by small office-based organizations only)||2 MB|
The GHG Protocol Corporate Standard (Revised Edition) is also available translated in the following languages: