GHG Protocol Corporate Standard

The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for organizations preparing a greenhouse-gas emissions inventory. Its standardized principles are intended to support a true and fair account of emissions, reduce the cost and complexity of inventory work, inform emissions-management strategy, and improve consistency and transparency across reports. The Corporate Standard covers organizational and operational boundaries and the accounting and reporting of Scope 1 and Scope 2 emissions. Organizations addressing value-chain emissions should also use the separate Scope 3 Standard and calculation guidance published by GHG Protocol.