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A closer look at the GHG Protocol

Read this report to learn more about the Greenhouse Gas (GHG) Protocol, how its standards are currently being used to measure GHG emissions, and observations and implications for standard setters and regulators.

An increasing number of companies are disclosing their scope 1, 2 and 3 greenhouse gas (GHG) emissions. The GHG Protocol is a leading source of guidance on the measurement and reporting of GHG emissions and its standards are being referenced/incorporated into climate disclosure standards and rules being developed in local jurisdictions.

With securities regulators globally moving to make emission disclosure mandatory for many companies, along with the recent creation of the International Sustainability Standards Board (ISSB), it is important to better understand how emissions are being measured and disclosed. This report, produced in collaboration with the Institute for Sustainable Finance, provides:

  • background on the GHG Protocol and its standard setting process;
  • an overview of the key features of the GHG Protocol's Corporate Accounting and Reporting Standard;
  • information on how the GHG Protocol standards and guidance are being used; and
  • observations and implications for standard setters and regulators relying on the GHG Protocol.