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What is the GHG Protocol?
The Greenhouse Gas Protocol is the measurement standard underneath almost everything else. It defines Scope 1, 2 and 3, sets the rules for what counts as yours, and specifies how to turn an activity into a tonne of CO2e. GRI 305 and IFRS S2 both tell you to disclose emissions; the GHG Protocol is how you calculate them.
The pieces you are most likely to meet: the Corporate Standard, which covers Scope 1 and 2 and the basic rules of consolidation; the Scope 2 Guidance from 2015, which introduced location-based and market-based reporting; and the Corporate Value Chain (Scope 3) Standard, which defines the fifteen Scope 3 categories.
The reason it matters to a small business is comparability. If your figure and your competitor’s figure are both computed to the GHG Protocol with stated boundaries, your customer can put them side by side. If yours is computed to a spreadsheet somebody built in 2019, they cannot.
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Last reviewed 2026-09-04