Back to overview

A Corporate Accounting and Reporting Standard

}

Summary

The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations preparing a corporate-level GHG emissions inventory. The standard covers the accounting and reporting of seven greenhouse gases covered by the Kyoto Protocol – carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PCFs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). It was updated in 2015 with the Scope 2 Guidance, which allows companies to credibly measure and report emissions from purchased or acquired electricity, steam, heat, and cooling.

Source
Issuer

GHG Initiative

Year

2004

Region

International

Issuer (type)

The Greenhouse Gas Protocol Initiative (International)

Instrument type

Standard

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Collaborators

World Resources Institute; World Business Council For Sustainable Development

Text analysis

    • Low 0.39%
    • Low 0.01%
    • E focus: climate change, emissions, energy, energy use, environment, forests, ghg emissions, ghg reduction, ghg reporting, ghg risk, greenhouse gas, land use, pollution, renewable energy, resource efficiency, solid waste, waste, water, water use, conservation
    • S focus: diversity, compensation
    • G focus: audit, business reporting, financial reporting, risk management, accountability
    • Finance, Management, Manufacturing, Mining, Professional services, Retail trade, Transportation