The Greenhouse Gas Protocol (GHG Protocol) is an initiative established by the World Resources Institute and the World Business Council for Sustainable Development in 1998. The Protocol arose out of a need for standardised corporate GHG accounting in the late 1990s following the establishment of the United Nations Framework Convention on Climate Change . The GHG Protocol now administers the most widely used global GHG accounting standards.
Standards within the Protocol include (linked below):
- Corporate Accounting and Reporting Standard (2015)
- Corporate Value Chain (Scope 3) Standard (2011)
- Policy and Action Standard (2014)
- The Global GHG Accounting and Reporting Standard for the Financial Industry (2020)
To accompany individual standards, the GHG Protocol has also established several guidance notes, which support the consistent application of standards including:
- Scope 2 Guidance (2015)
- Scope 3 Calculation Guidance (2013)
- Agriculture Guidance (2013)
- Estimating and Reporting Avoided Emissions Working Paper (2018)
- Potential Emissions from Fossil Fuel Reserves Working Paper (2016)
Calculation tools can also be accessed on the GHG Protocol website.