GHG Protocol Corporate Accounting and Reporting Standard
Greenhouse Gas Protocol
Guides companies to measure and manage their greenhouse gas emissions.
The GHG Protocol Corporate Accounting and Reporting Standard costs $0 USD. Renewal costs $0 USD every 12 months.
Key Strengths
- Globally recognized gold standard for corporate GHG accounting
- Covers all three scopes including complex Scope 3 supply chain emissions
- Developed with input from 350+ experts across business, NGOs, and governments
- Compatible with most existing GHG programs and regulatory frameworks
- Free to access and implement — no licensing fees
- Underpins major frameworks like CDP, Science Based Targets initiative (SBTi), and TCFD
Ideal For
This standard is ideal for sustainability managers, ESG officers, and corporate environmental teams at companies of any size that need to measure, manage, and report their greenhouse gas emissions. It is especially valuable for organizations subject to regulatory reporting requirements, those setting science-based targets, or those responding to investor and stakeholder ESG inquiries.
Target Audiences
Relevant Roles
Industries
Alignment & Recognition
Accrediting Body
Scope
Overview
The GHG Protocol Corporate Accounting and Reporting Standard helps businesses measure and manage their greenhouse gas emissions. Formed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it started in 1998 to create a standard method for corporate emissions reporting.
The protocol covers direct and indirect emissions, divided into three "scopes": Scope 1 (direct emissions from owned sources), Scope 2 (indirect emissions from purchased electricity), and Scope 3 (all other indirect emissions like supply chain activities). It guides companies through defining boundaries, tracking performance, setting reduction targets, and reporting in a transparent way.
Companies like Walmart and Unilever use this standard to manage their environmental impact. Certification is available, ensuring adherence to the protocol's guidelines. By harmonizing the approach to reporting emissions, it helps organizations identify efficiencies and contribute to global sustainability goals.
Requirements & Verification
Evidence Requirements
Organizations must compile a corporate-level GHG emissions inventory following the standard's requirements, including defining organizational and operational boundaries, collecting activity data across relevant emission sources, applying appropriate emission factors, and calculating Scope 1, 2, and (where applicable) Scope 3 emissions. The standard recommends but does not mandate third-party verification of the resulting inventory. No submission to WRI or WBCSD is required.
Prerequisites
Assessment Process
The GHG Protocol Corporate Standard does not involve a formal exam or audit process administered by WRI or WBCSD. Organizations self-implement the standard by developing a GHG inventory following the prescribed methodology. Third-party verification, if pursued, is arranged independently and typically involves a verifier reviewing inventory data, boundary definitions, emission factor selections, and calculation methodologies against the standard's requirements. The standard is designed to produce a verifiable inventory but does not specify a verification protocol.
Renewal & Compliance
The GHG Protocol Corporate Standard itself does not have a formal renewal or recertification cycle. Organizations are expected to update their GHG inventory annually to track performance over time and maintain consistency with the standard's principles. Any third-party verification of the inventory would be arranged separately and typically conducted on an annual basis aligned with reporting cycles.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Organizations seeking a formal third-party certification with a verifiable seal or badge may find this standard insufficient on its own, as it focuses on accounting methodology rather than certification. Companies needing project-level or product-level carbon accounting should consider complementary GHG Protocol standards instead.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English, Spanish, French, German, Portuguese, Japanese, Mandarin
1998
Cost Breakdown
How to Display This Recognition
Certification Details
Assessment
Verification
Structure
Governance
Fee Structure
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Sources & Citations
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Greenhouse Gas ProtocolLast verified Mar 10, 2026