Context  

On September 9, 2025 GHG Protocol and the International Organization for Standardization (ISO) announced a ground-breaking partnership, aimed at reducing fragmentation in the GHG accounting landscape. This new partnership drives forward an ambition of harmonization and co-development, resulting in a  common global language for emissions measurement and reporting and thus simplifying the task at hand for companies, consultants, verifiers, auditors, conformity assessment bodies, and other third parties (e.g., trainers and software companies). It also aligns with growing calls for harmonization, including most recently by the B7 community, which is tasked with consolidating the interests of the business community and developing concrete and actionable recommendations to the G7 leadership. 

Going forward, GHG Protocol and ISO will collaborate in the development of a co-branded corporate suite of GHG standards, with experts from both organizations contributing their knowledge while continuing to engage respective governance systems and procedures.  

Due to interdependencies across the whole standards portfolio, continuing to deliver an integrated and comprehensive set of standards is critical. The partnership will therefore cover corporate, product, project accounting and verification standards, and build on on-going standards revision and development activities as well as kick-off work on the development of an updated product carbon footprint (PCF) standard. The PCF standard in particular addresses rising demand for more accurate data from across supply chains and will support implementation of Carbon Border Adjustment Mechanisms which are on the rise globally through an aligned methodology.  

Frequently Asked Questions 

What is the ISO–GHG Protocol partnership?  

The ISO–GHG Protocol partnership is a strategic collaboration between the International Organization for Standardization (ISO) and Greenhouse Gas Protocol (GHG Protocol) - a joint initiative of World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) - to harmonize their existing portfolios of voluntary greenhouse gas (GHG) standards and to co-develop new standards for GHG emissions accounting and reporting to support businesses in taking decarbonization action.   

Why was this partnership formed?  

The partnership was formed to harmonize the GHG reporting landscape by creating a set of joint global standards. Historically, ISO and GHG Protocol developed separate but widely adopted standards. This created complexity for users and reduced the comparability of reported emissions. By working together, the organizations aim to provide a more coherent global language for GHG emissions accounting that is trusted, consistent, and scalable. This common language will accelerate progress towards decarbonization.  

What are the benefits and expected impact of this partnership?  

The partnership simplifies GHG accounting, improves consistency and comparability of data shared, reduces reporting burdens, supports regulatory alignment, and enhances investor confidence through stronger assurance and verification frameworks. The harmonized portfolio will represent a major step towards a common global language for emissions accounting, which can unlock faster, more coordinated and effective climate action. 

By combining standards in the ISO 1406X series and the GHG Protocol suite of standards for corporates, the partnership brings technical rigor, policy relevance and practical usability into one set of standards. It allows the organizations to use their collective reach and credibility to accelerate global uptake and drive meaningful emissions reductions.  

The agreement marks a significant milestone in climate standardization efforts and aligns with recent calls for harmonization, inter alia by the B7 community (tasked with developing concrete and actionable recommendations to the G7 leadership).  

What areas will the new harmonized standards cover?  

The partnership will focus on driving harmonization on standards underpinning corporate carbon footprint (CCF), product carbon footprint (PCF), project-level accounting, creating a coherent GHG accounting and reporting framework for stakeholders.   

What standards will be combined?  

ISO and GHG Protocol will leverage their respective GHG standards into a harmonized set of co-branded international standards.  The core focus of the partnership is on jointly developing and harmonizing standards related to corporate carbon footprint (including market based mechanisms), product carbon footprint, and project accounting (standards from the ISO 1406X family of standards), alongside the GHG Protocol Corporate Accounting and Reporting Standard, Scope 2 Guidance, and Scope 3 Standard as well as the Product Life Cycle Accounting and Reporting Standard.  

Is the GHG Protocol Land Sector and Removals Guidance in scope of the partnership? 

Other documents, such as the GHG Protocol Land Sector and Removals Guidance, fall outside the co-development scope. That said, the agreement allows for additional documents to be proposed for adoption in the future. These will be considered through established processes, with each party maintaining its governance, transparency, and decision-making authority. This approach ensures clarity on what is jointly developed and preserves flexibility for future collaboration.  

What happens to existing ISO and GHG Protocol standards, now, and after publication of co-branded standards?  

The existing standards of both organizations remain in effect, until new standards are published with additional information on transition periods to the new standards. The aim is to maintain continuity for users while reducing confusion and duplication. Both organizations are committed to a careful and transparent process that ensures compatibility and minimizes disruption.  

Will the partnership impact the content of existing ISO and GHG Protocol standards?  

Combining the strengths of the organizations and their portfolios means leveraging the most effective elements to create a unified, coherent framework. Where improvements need to be made, based on market needs, this collaborative partnership will facilitate those improvements through the standards development process. We invite all stakeholders to join in and help shape the future of GHG accounting.  

This partnership is about alignment and both organizations are committed to a careful, transparent process that ensures compatibility and minimizes disruption.  

Who is involved in developing the new harmonized set of standards?  

Technical experts from both ISO and GHG Protocol will join forces to develop the standards through a collaborative process. The development will draw on the global stakeholder networks of both organizations (who are already engaged in on-going revisions) to ensure inclusivity and rigor, while continuing to leverage the respective governance systems and procedures.  

How will the partnership impact ongoing standard revision process within both organizations?  

The partnership is structured to minimize disruption to ongoing work and seeks to leverage existing processes and outputs as much as possible to ensure continuity. Both organizations will integrate technical experts into ongoing processes to ensure alignment and harmonization. For GHG Protocol that means welcoming new members to the Technical Working Groups and including ISO as an Observing Entity in the Independent Standards Board.  

What is the timeline for the implementation of the partnership?  

Now that the agreement has been signed, the focus shifts to the implementation of the partnership and delivery of the work itself. The priority is to leverage existing work and minimize disruption to on-going revision processes.  

Under the partnership set-up, GHG Protocol will lead on the development of an aligned suite of corporate standards and work is currently underway to start integrating ISO expertise into this process as quickly as possible. 

For the development of the updated product carbon footprint standard, a new Joint Working Group will be established, based on agreed Terms of References. The teams are currently discussing the timelines and integration of processes in this context, and updates will be provided to the GHG Protocol Independent Standards Board during its upcoming meeting, and on a rolling basis thereafter.   

How will ISO be involved in GHG Protocol’s current standard development process? How will GHG Protocol engage with ISO? 

The partnership will leverage the existing standards development structures and processes of both organizations. Members of ISO’s technical community will join GHG Protocol’s existing Technical Working Groups for Corporate Standard, Scope 2, Scope 3, and Actions and Market Instruments to support and strengthen the on-going work. ISO itself will further become an Observing Entity of the GHG Protocol Independent Standards Board.  

In addition, for the development of the updated product carbon footprint standard, a new Joint Working Group will be established, based on agreed Terms of Reference. Experts from across the product carbon footprint (PCF) ecosystem will be invited to join the development process to ensure the broadest range of expertise. The Joint Working Group will consider and leverage existing progress made in this space to develop a best-in-class methodology which meets user needs.  

Finally, the organizations will align on an on-going basis through a small coordination group comprised of leaders from the respective Secretariats to monitor progress, support consistency, and resolve any roadblocks.   

How will the development of an updated product carbon footprint standard impact WBCSD’s PACT Method?   

The Joint Working Group for the product carbon footprint (PCF) standard will consider and leverage existing progress made in this space to develop a best-in-class methodology which meets user needs. Existing methodologies such as PACT have made valuable contributions to product carbon footprinting and the Joint Working Group will consider any learnings as part of developing a rigorous and widely applicable standard. 

The teams are currently discussing the timelines and integration of processes, and updates will be provided as soon as possible.  

How will the decision-making process work under this new agreement? What happens if it is not possible to align standards? 

ISO and GHG Protocol remain fully independent in their decision-making and governance. The agreement enables collaboration without superseding their respective governance or approval processes. Both ISO and GHG Protocol retain full authority over their standards, reviews, and governance procedures. In particular, final decisions on adoption of draft standards rest entirely with each organization, ensuring credibility, trust and accountability.  

A key purpose of this partnership is to ensure more timely, deliberate and transparent collaboration, engaging experts from both communities throughout, resulting in a set of co-branded standards. This broadens the stakeholder base, supports inclusive consensus, and helps ensure standards are technically sound, cohesive and well-aligned, widely supported, and globally relevant. Relevant governance bodies will be involved in the standard development process as per the respective governance procedures, enabling early reflection of feedback and working proactively towards  

Will the new standards be recognized by regulators and international disclosure initiatives?  

Yes. The new harmonized set of international standards is designed to inform and align with major regulatory and voluntary frameworks including the EU CSRD, IFRS/ISSB, GRI. The goal is to support consistent reporting across jurisdictions and to this end the organizations will continue to foster close engagement with key partners from the ecosystem.   

How will this partnership affect existing dynamics with other programs? 

GHG Protocol highly values its strategic partners and is strongly committed to driving alignment and harmonization across the ecosystem. To this end, key partners sit on the Independent Standards Board in a non-voting capacity as Observing Entities. The Observing Entities (CDP, EFRAG, GRI, ISSB, and SBTi) were announced in April of this year on the GHG Protocol webpage. ISO will join this group of Observing Entities shortly.  

Likewise, the ISO technical committee will continue to engage and coordinate 73 ISO participating Members and 50+ liaison organizations in the development process, ensuring broad consultation and consensus building, all the while preserving due process in the technical governance. 

Will the new standards be made freely available?  

Both organizations are at liberty to determine (and reassess at any time) how any new deliverables will be made available. GHG Protocol plans to continue offering its standards for free to those using the standards for non-commercial purposes. 

What is the long-term goal of this partnership?  

Beyond the initial set of standards, the partnership establishes a mechanism for future collaboration to develop new and revised standards, protocols, and guidance for GHG reporting across corporate, product, project and verification domains. Any updates will be made in line with our Standard Development and Revision Procedure. 

Where can I find more information?  

Visit www.ghgprotocol.org for updates, background information, and future announcements related to the partnership.