GHG Protocol
GHG Protocol
The Greenhouse Gas Protocol is the global accounting standard defining Scope 1, Scope 2 and Scope 3 emissions for corporate inventories. Almost every UK reporting regime, science-based target and customer questionnaire relies on its Corporate Standard and Scope 3 Standard when specifying how organisations must categorise activity data, apply emission factors and structure a defensible, comparable carbon footprint.
Who is in scope
Any organisation measuring a corporate carbon footprint, from sole traders producing a first estimate through to multinational groups. It is a voluntary standard rather than a piece of legislation, but it is the de facto calculation method required or referenced by SECR guidance, SBTi, CDP, VSME, CSRD and most supply-chain disclosure requests.
Deadlines and timing
No statutory deadline of its own — apply GHG Protocol methods to whatever reporting year your legal or voluntary framework uses, and keep the same boundary and methodology choices consistent year to year so trends remain comparable.
Required or expected scopes
From the blog
Related articles
- An Introduction to the GHG ProtocolThe GHG Protocol is the world’s most widely used accounting tool for greenhouse gas emissions. Here’s what it is and why it matters.
- What GHG Protocol's Proposed Scope 2 Changes Mean for Your Carbon FootprintThe GHG Protocol's 2026 Scope 2 consultation proposes hourly matching for renewables. Learn who is affected, what changes, and how UK firms should prepare.
- Understanding Scope 1, Scope 2 and Scope 3 EmissionsWhen an organisation starts to measure its environmental impact, one of the first questions is: what’s the difference between Scope 1, 2 and 3 emissions? Here’s a clear explanation.
All frameworks
By activity data
Frequently asked questions
- Which GHG Protocol documents should I use?
- Start with the Corporate Accounting and Reporting Standard for Scopes 1 and 2, the Scope 2 Guidance for market-based electricity, and the Corporate Value Chain (Scope 3) Standard for the fifteen categories. Sector guidances add detail where available.
- Does the GHG Protocol tell me what is legally required?
- No. It defines how to account for emissions. Legal obligations come from frameworks such as SECR, CSRD or procurement rules, which typically point back to GHG Protocol methods.
- How does activity data relate to the GHG Protocol?
- Inventories multiply activity data (fuel, kWh, distance, mass, spend) by emission factors. Choosing the right activity per scope and Scope 3 category is the practical heart of Protocol-aligned reporting.
- What is the difference between location-based and market-based Scope 2?
- Location-based Scope 2 uses average emission factors for the grid where electricity is consumed, while market-based Scope 2 reflects contractual instruments such as renewable energy certificates or supplier-specific factors. The GHG Protocol Scope 2 Guidance expects dual reporting where market-based data is available.
- Does the GHG Protocol decide which Scope 3 categories apply to my business?
- It defines fifteen standard Scope 3 categories and expects a relevance screening across all of them, but it does not pre-select which are material for a given company — that judgement depends on your specific value chain, spend and data availability.