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.
All material related to the survey process can be found here.
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 announced the membership of its new Steering Committee (SC) and Independent Standards Board (ISB). GHG Protocol also announced the members of the four Technical Working Groups that will support the process to revise and update the suite of corporate standards.
Members' information can be found here: Our Governance | GHG Protocol.
Governance documents, including terms of reference for the three bodies, can be found here: Standards Development and Governance Repository | GHG Protocol.
Please note GHG Protocol is accepting applications for Technical Working Groups until January 15, 2025. Please use this form to apply, after January 15 the form will be closed. All applicants not selected for Technical Working Group membership are invited to provide feedback on the draft standards via our public consultation process in 2025.
Looking Forward
GHG Protocol anticipates releasing draft standards/guidance for public consultation in 2025 and publishing final standards/guidance in the latter half of 2026. GHG Protocol recognizes the urgent need for updated standards and is dedicated to moving as swiftly as possible while maintaining acute attention to checks and balances in decision-making.
If you are interested in receiving email updates from GHG Protocol please subscribe via this form.
Frequently Asked Questions
The shared proposals, written summaries of the stakeholder surveys, and recorded summary webinars can all be found here: Survey on Need for GHG Protocol Corporate Standards and Guidance Updates | GHG Protocol
GHG Protocol is accepting Technical Working Group applications on a rolling basis. Candidates may continue to apply after initial Technical Working Groups members are selected. GHG Protocol will keep these applications on file for review if the need for new TWG members arises to fill specific gaps identified during the standards updates process. The GHG Protocol Secretariat retains the right to add new Technical Working Group members at its discretion. More information and the application form can be found here: UPDATE: GHG Protocol Is Accepting Technical Working Group Applications on a Rolling Basis | GHG Protocol
All stakeholders will also have opportunity to participate in GHG Protocol's public consultation process to review and provide feedback on draft standards (expected late 2025). To express interest in the public consultation process, please complete this form.
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
Contact Us
For questions about the standards and guidance under development, please contact us.