Context
Since the publication of Greenhouse Gas Protocol’s Corporate Accounting and Reporting Standard (2004), Corporate Value Chain (Scope 3) Standard (2011), Scope 3 Calculation Guidance (2013), and Scope 2 Guidance (2015), there have been many important developments in greenhouse gas accounting and reporting. Among these are the Science Based Targets initiative (SBTi), the trend toward net-zero targets, mandatory climate disclosure regulations, use of the standards by thousands of companies, and academic research on their use and impact.
Between November 2022 and March 2023, the public was invited to provide feedback on the current suite of corporate standards and guidance and provide suggestions for either maintaining current practices or developing updates and new additional guidance. This feedback covers GHG Protocol’s Corporate Standard, Scope 2 Guidance, Scope 3 Standard, and supporting documents, and will inform the scope of the updates that GHG Protocol makes to its standards and guidance.
The aim of any updates will be to align with best practice approaches to ensure GHG Protocol standards for scope 1, scope 2 and scope 3 are effective in providing a rigorous and credible accounting foundation for businesses to measure, plan and track progress toward science-based and net-zero targets in line with the global 1.5°C goal. Any future updates will seek harmonization and alignment with accounting rules under development through major disclosure initiatives.
As with all Greenhouse Gas Protocol standards, any updates or development of additional guidance will be subject to an inclusive, global, multi-stakeholder decision-making process, with participation from business, NGOs, academia, and government worldwide.
Where We Are Now
GHG Protocol is working to seat initial members of the Steering Committee, who in turn will appoint initial members to the Independent Standards Board (ISB). Once seated, ISB members will approve the Technical Working Groups’ Terms of Reference and membership.
The GHG Protocol Secretariat aims to contact Technical Working Group applicants with a communication on membership decisions in July. For those who are selected, we will follow up with the next steps in the process, including details about the first TWG meetings to happen shortly thereafter. All applicants who are not selected for Technical Working Group membership will be invited to provide feedback on the draft standards via our public consultation process in 2025. Please note that GHG Protocol is continuing to accept Technical Working Group (TWG) applications on a rolling basis.
All material related to the survey process can be found here.
If you are interested in receiving email updates from GHG Protocol please subscribe via this form.
Frequently Asked Questions
Once GHG Protocol releases revised standards and/or guidance, those resources will be immediately available for public use on GHG Protocol’s webpage. Whether to have a transition period for adopting the revised standards, and if so, the length of that period, will be decided by GHG Protocol’s planned governance bodies over the coming months. GHG disclosure and target-setting programs may also address this issue as they update their program rules. Until Greenhouse Gas Protocol communicates otherwise, the existing GHG Protocol standards and guidance stay in effect.
The shared proposals, feedback written summaries, and recorded summary webinars can all be found here: Survey on Need for GHG Protocol Corporate Standards and Guidance Updates | GHG Protocol
Contact Us
For questions about the standards and guidance under development, please contact us.
Standards Under Development
Corporate Standard
The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations, such as NGOs, government agencies, and universities, that are preparing a corporate-level GHG emissions inventory.
Corporate Value Chain (Scope 3) Standard
The Corporate Value Chain (Scope 3) Standard allows companies to assess their entire value chain emissions impact and identify where to focus reduction activities.
Guidance Under Development
Scope 3 Calculation Guidance
Building on the Scope 3 Standard, this companion guide makes it easier than ever for businesses to complete their scope 3 inventories.
Scope 2 Guidance
The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling (called “scope 2 emissions”).