What is the Greenhouse Gas Protocol (GHG)?

The Greenhouse Gas Protocol (GHG Protocol) is an internationally recognized standard for the accounting and reporting of greenhouse gas emissions. Developed through a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol provides organizations with a clear framework for measuring their emissions in order to effectively track and achieve climate protection goals. Since its first publication in 2001, it has served as the basis for numerous reporting standards worldwide, underlining its importance for companies.

Scope 1, 2 and 3 emissions in the GHG Protocol

The Greenhouse Gas Protocol divides greenhouse gas emissions into Scope 1, 2 and 3:

• Scope 1 comprises direct emissions from owned or controlled sources.
• Scope 2 refers to indirect emissions from the procurement of electricity, heating or cooling.
• Scope 3 covers all other indirect emissions that arise in a company's value chain, both upstream and downstream.

These categories therefore cover both greenhouse gas emissions within an organization and those that extend across the entire value chain.

The standards of the Greenhouse Gas Protocol

The application of the GHG Protocol enables standardized and comparable reporting of greenhouse gas emissions, which is essential for compliance with legal requirements and participation in international climate initiatives. For companies in the EU that are subject to reporting obligations under the CSRD (Corporate Sustainability Reporting Directive), compliance with the GHG Protocol standards is particularly relevant.

• Corporate Standard - Company standard  
• GHG Protocol for Cities - GHG Protocol for Cities  
• Project Protocol - Project protocol  
• Mitigation Goal Standard - Standard for mitigation goals
• Product Standard - Standard for the product life cycle 
• Policy and Action Standard - Standard for policy and action measures
• Corporate Value Chain (Scope 3) Standard - Supply chain standard (Scope 3)

By applying the standards, the GHG Protocol enables organizations and companies to calculate their greenhouse gas emissions, allowing them to pursue comprehensive sustainability goals. In addition, the GHG Protocol provides further support for the implementation of the standards in specific sectors through the provision of guidelines. The areas covered include:

• Scope 2 Guidance (Scope 2 emissions)  
• Scope 3 Calculation Guidance (calculation of Scope 3 emissions)
• Agriculture Guidance (Agriculture )
• The Global GHG Accounting and Reporting Standard for the Financial Industry
• US Public Sector Protocol (organizations of the public sector in the USA)

‍Theguidelines of the Greenhouse Gas Protocol

The guiding principles of the GHG Protocol serve as a foundation for accurate and reliable reporting of greenhouse gas emissions. These principles ensure that the organizations' emissions reports are both comprehensive and of high quality. These basic guidelines are explained in detail below:

• Relevance: The principle of relevance ensures that the emissions data collected is meaningful and enables decision makers within the organization to make informed decisions.
• Completeness: In accordance with completeness, all significant greenhouse gas emissions within the defined system boundaries must be taken into account and recorded in order to ensure a comprehensive overview of the emissions landscape.
• Consistency: The principle of consistency requires that organizations record and report their emissions data in a way that is consistent over time in order to provide a reliable basis for comparing data across different reporting periods.
• Transparency: Transparency requires organizations to disclose and document their methods of calculating and reporting emissions so that third parties can understand and verify the reporting.
• Accuracy: The principle of accuracy aims to ensure that the calculation of greenhouse gas emissions is as precise as possible in order to avoid misjudgements and provide stakeholders with reliable information.

GHG Protocol for global reporting

The application of the GHG Protocol enables standardized and comparable reporting of greenhouse gas emissions, which is essential for compliance with legal requirements and participation in international climate initiatives. For companies in the EU that are subject to reporting obligations under the Corporate Sustainability Reporting Directive (CSRD), compliance with the GHG Protocol standards is particularly relevant.

Why is the GHG Protocol important for companies?

By transparently recording and reporting their emissions, companies can not only reduce their climate impact, but also credibly communicate their sustainability efforts to stakeholders. This strengthens trust in the brand and supports the commitment to a more sustainable future.

Planted supports your company in the CSRD-compliant recording of your CO₂ emissions according to Scope 1 to 3 on the basis of the GHG Protocol. Book a free consultation appointment now.