GHG Protocol Corporate Standard
The Greenhouse Gas Protocol — A Corporate Accounting and Reporting Standard (Revised Edition, with 2015 Scope 2 Guidance)
Standard Introduction
GHG Protocol Corporate Standard is an active (voluntary framework) standard published by Greenhouse Gas Protocol (WRI & WBCSD). It is commonly used across Manufacturing, Energy, Finance & Banking, Technology, Retail, Logistics & Transportation and applies in Global.
Use this page to review the official documentation, current status, and the certification or assessment bodies most commonly associated with GHG Protocol Corporate Standard.
Implementation Roadmap
Define corporate greenhouse-gas accounting and reporting scope
Identify the products, services, systems, entities, jurisdictions, teams, vendors, data flows, and stakeholders covered by GHG Protocol Corporate Standard. Confirm owners, boundaries, applicable obligations, documentation, and evidence expectations for organizational boundaries, operational boundaries, scopes 1, 2, and 3, base year, activity data, emission factors, calculation methods, market-based and location-based scope 2 reporting, recalculation policy, reporting principles, and assurance.
Assess obligations and gaps
Compare current practices with the expected corporate greenhouse-gas accounting and reporting approach. Review entity boundary setting, source identification, activity data collection, emission factor governance, calculation workbooks, scope 2 method controls, data quality checks, change control, management review, and assurance readiness, then prioritize gaps by legal exposure, user or safety impact, customer commitments, operational dependency, reporting deadlines, and assurance readiness.
Implement controls and evidence
Deploy required procedures, technical controls, review gates, training, supplier workflows, reporting paths, and operational records. Maintain GHG inventory files, boundary memos, activity data, fuel and energy records, emission factors, calculation workpapers, supplier data, scope 2 market instruments, methodology notes, recalculation records, approvals, and assurance evidence as traceable evidence.
Review, report, and improve
Run management reviews, internal checks, technical testing or independent assessments where applicable, corrective actions, and change reviews. Refresh the program when products, vendors, laws, incidents, reporting cycles, or stakeholder expectations change.
Compliance Checklist
checklist Scope and accountability
checklist Controls and records
checklist Monitoring and assurance
Frequently Asked Questions
Who needs GHG Protocol Corporate Standard?
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GHG Protocol Corporate Standard is most relevant to companies and organizations preparing corporate GHG inventories for voluntary reporting, investor disclosure, procurement, climate regulation, or assurance. The exact scope depends on products, services, jurisdictions, reporting duties, customer commitments, technical requirements, and the organization's role in the relevant ecosystem.
Is GHG Protocol Corporate Standard certifiable?
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The GHG Protocol Corporate Standard is an accounting and reporting standard, not a certification. Organizations may obtain external assurance over inventories depending on reporting programs or stakeholder expectations.
What should implementation focus on first?
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Start by defining scope, obligations, accountable owners, and the evidence expected by regulators, customers, auditors, assurance providers, or governance bodies. Then perform a gap assessment against current controls and prioritize remediation by risk and deadline.
What evidence is useful for GHG Protocol Corporate Standard?
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Useful evidence includes GHG inventory files, boundary memos, activity data, fuel and energy records, emission factors, calculation workpapers, supplier data, scope 2 market instruments, methodology notes, recalculation records, approvals, and assurance evidence. Evidence should be version-controlled, attributable to owners, linked to obligations and controls, and retained for the required review or audit period.
How often should the program be reviewed?
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Review it at planned intervals and whenever laws, products, vendors, incidents, reporting cycles, customer commitments, technical standards, or assurance expectations change. Higher-risk obligations should have more frequent monitoring and management reporting.
Official Documentation
Official PDF for GHG Protocol Corporate Standard
Official publication or summary for GHG Protocol Corporate Standard
Official online resource
Greenhouse Gas Protocol (WRI & WBCSD) guidance and reference material
Implementation toolkit
Templates, guidance, or companion resources for GHG Protocol Corporate Standard