The GHG Protocol explained: Overview of emissions accounting standards and their use

|  January 25, 2024

🕓 Reading time 6 minutes

Table of contents

1. What is the GHG Protocol (Greenhouse Gas Protocol)?

2. Overview of the GHG standards and their areas of application

3. Additional materials besides the main standards

1. What is the GHG Protocol (Greenhouse Gas Protocol)?

The Greenhouse Gas Protocol provides the world's most widely used standards for greenhouse gas accounting. It was developed to provide companies, governments, and other organizations with a consistent and transparent method for measuring their emissions, which is critical for calculating and reducing greenhouse gas emissions.

Specifically, the Greenhouse Gas Protocol provides guidelines and tools for emissions accounting for companies, products, projects, and more. It was launched in the late 1990s through a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The goal was to create a globally standardized framework for emissions measurement. 

2. Overview of the GHG standards and their areas of application

The Greenhouse Gas Protocol offers various standards that are used differently depending on the area of application and target group.

For reporting greenhouse gas emissions at company level for the EU reporting obligation CSRD after ESRS E1 Standard It is specifically required to take into account the standards of the GHG Protocol.

Here are the main standards explained in German with their specific areas of application and links where they can be found:

🏢 Corporate Standard

Area of application: This standard is used by companies to quantify and report their greenhouse gas emissions. It includes direct emissions (Scope 1) and indirect emissions from purchased electricity (Scope 2).

Link: GHG Protocol Corporate Standard

🔗 Corporate Value Chain (Scope 3) Standard

Area of application: Extends the Corporate Standard to indirect emissions (Scope 3), that arise outside the company's own activities but are part of the value chain, such as emissions from the production of purchased materials or the use of sold products.

Link: GHG Protocol Scope 3 Standard

📦 Product Standard

Area of application: This standard is used by companies to calculate and report the greenhouse gas emissions of individual products or services over their entire life cycle.

Link: GHG Protocol Product Life Cycle Standard

🌍 Policy and Action Standard

Area of application: This standard is used to assess the impact of policies and actions on greenhouse gas emissions. It is particularly useful for governments and policymakers.

Link: GHG Protocol Policy and Action Standard

🏙️ GHG Protocol for Cities

Area of application: This standard helps cities and municipalities measure and manage their greenhouse gas emissions. It is tailored to the specific needs and challenges of urban areas.

Link: GHG Protocol for Cities 

3. Additional materials besides the main standards

In addition to the core standards, the Greenhouse Gas Protocol also provides additional materials and resources. These include:

Guides and technical documentation

Detailed guidance and technical documents covering specific aspects of emissions accounting and reporting.

Case studies and practical examples

Collections of case studies and examples showing how companies and governments have successfully implemented the GHG Protocol standards.

Sector-specific guidelines

Guidelines tailored to specific sectors or industries, such as energy, waste management or agriculture.

These resources are available on the official GHG Protocol website: ghgprotocol.org