Survey on Need for GHG Protocol Corporate Standards and Guidance Updates

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.   

Greenhouse Gas Protocol is starting a process to collect stakeholder input to understand the need, scope, and potential approaches to inform updates or additional guidance related to GHG Protocol’s Corporate Standard, Scope 2 Guidance, Scope 3 Standard, and supporting documents.  

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. 

To inform this update process, GHG Protocol is conducting four surveys related to the following standards, guidance and topics: 

  1. Corporate Accounting and Reporting Standard 
  2. Scope 2 Guidance 
  3. Corporate Value Chain (Scope 3) Standard and Scope 3 Calculation Guidance 
  4. Market-based accounting approaches 

As with all Greenhouse Gas Protocol standards, any additional guidance will be developed through an inclusive, global, multi-stakeholder development process, with participation from business, NGOs, academia, and government worldwide. 

How to participate in the survey 

Links to the four surveys are provided below. Stakeholders may complete any or all of the four surveys.  

All responses must be submitted by February 28, 2023 through the online survey form. Responses submitted through other means (such as email) will not be considered. 

Please first refer to the survey process memo for further instructions and information about the survey process and timeline.  

Please also refer to the supporting documents for each survey for background information specific to each survey, including a list of questions included in each survey for reference. Please note the survey platform does not allow you to save your progress, so it may be most efficient to draft your answers in advance of filling out the survey.  

Links to surveys and supporting materials:

The survey also includes an opportunity to submit proposals for suggested updates or additional guidance as well as for empirical research and analysis to inform any updates. To do so, follow the instructions in the proposal template available below. Please note submitting a proposal is NOT required if you complete a survey. If you wish to share a proposal with GHG Protocol, please download the proposal template. Completed templates can be sent as an attachment to info_ghg@ghgprotocol.org.

If you are interested in participating or receiving updates about future standard/guidance development or update processes, please subscribe to the GHG Protocol email list to receive future notifications and updates.