GHG Protocol Corporate Standard Scope 1 & 2

GHG Protocol carbon accounting
for manufacturing.

The GHG Protocol Corporate Accounting and Reporting Standard, published by WRI and WBCSD, is the global baseline for corporate GHG inventories. It defines Scope 1, 2, and 3, consolidation approaches, and quality principles. Sustaineve implements the Corporate Standard for Scope 1 and Scope 2 — the obligations that apply to manufacturing companies under BRSR, ISO 14064, and SBTi target-setting.

Operational control consolidation. IPCC 2006 & 2019 emission factors. AR5 GWP values. Every calculation step documented and traceable. The result is a GHG Protocol compliant inventory that can be verified, disclosed, and built upon as Scope 3 obligations grow.

GHG Protocol — Quick Reference

Full name Corporate Accounting & Reporting Standard
Published by WRI + WBCSD
Scopes covered Scope 1, Scope 2, Scope 3
Sustaineve scope Scope 1 & Scope 2 (Scope 3 roadmap)
Consolidation Operational control approach
EF source IPCC 2006 & 2019 Refinements
GWP values AR5 100-year (CO₂=1, CH₄=27.9, N₂O=273)
Audit trail Source → EF → GWP → tCO₂e, fully traced

How GHG Protocol defines Scope 1 and Scope 2.

These definitions are the foundation of every GHG inventory. Sustaineve applies them exactly — no approximations, no category shortcuts.

Scope 1 Direct Emissions

Stationary combustion

Boilers, furnaces, turbines, generators burning fuel at fixed facilities

Mobile combustion

Company-owned vehicles, forklifts, mobile equipment burning fuel

Fugitive emissions

Intentional and unintentional releases — refrigerants, SF₆, methane leaks

Process emissions

Chemical and physical manufacturing processes releasing GHGs directly

Sustaineve: All 4 categories covered. IPCC-specific emission factors per fuel type and source.

Scope 2 Purchased Energy — Indirect

Purchased electricity

Grid electricity consumed — India CEA factor or market-based factor

Purchased steam

Steam supplied by an external party for process heat

Purchased heat

District or external thermal energy supply

Purchased cooling

Chilled water or cooling energy from external supplier

Sustaineve: All 4 categories covered. Location-based and market-based methods. CEA grid factors for India.

GHG Protocol's five quality principles — built in.

These principles are not aspirational — they are the criteria against which auditors assess a GHG inventory. Sustaineve enforces each one structurally.

01

Relevance

The GHG inventory reflects the company's actual emissions — no significant sources omitted.

02

Completeness

All Scope 1 and Scope 2 sources within the organisational boundary are accounted for.

03

Consistency

Methodologies are consistent across reporting periods to enable meaningful comparisons.

04

Transparency

All assumptions, methodologies, and data sources are disclosed and documented.

05

Accuracy

Quantification is not systematically over or under, and uncertainty is reduced where practicable.

GHG Protocol — common questions.

What is the GHG Protocol?

The GHG Protocol is a set of standards developed by WRI and WBCSD. The Corporate Accounting and Reporting Standard is the most widely used framework for corporate GHG inventories globally. It defines Scope 1, 2, and 3, consolidation approaches, and inventory quality criteria. It is referenced by BRSR, ISO 14064, and SBTi.

What is the difference between Scope 1, 2, and 3 under GHG Protocol?

Scope 1 covers direct emissions from sources owned or controlled by the company. Scope 2 covers indirect emissions from purchased electricity, steam, heat, and cooling. Scope 3 covers all other indirect emissions in the company's value chain — upstream and downstream. Sustaineve handles Scope 1 and Scope 2. Scope 3 is on the product roadmap.

What is operational control under GHG Protocol?

Operational control is a consolidation approach where a company accounts for 100% of GHG emissions from operations over which it has full authority to introduce and implement operating policies. This is the most commonly used approach for manufacturing companies. Sustaineve applies operational control consolidation.

Does Sustaineve follow GHG Protocol for all calculations?

Yes. Sustaineve implements the GHG Protocol Corporate Standard for all Scope 1 and Scope 2 calculations. Emission factors are from IPCC 2006 & 2019 Refinements as recommended by GHG Protocol. GWP values are from IPCC AR5 (100-year). Consolidation approach is operational control. Every figure is traceable to its GHG Protocol category.

GHG Protocol compliant from day one

See GHG Protocol in action for your operations.

30-minute demo. Scope 1 & 2 calculation walkthrough. Every emission factor sourced and cited.