GHG Protocol
The GHG Protocol Corporate Standard is the world's most widely used greenhouse gas accounting framework, defining Scope 1, Scope 2, and Scope 3 emission categories and calculation methodology.
The GHG Protocol Corporate Accounting and Reporting Standard, published by the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD), is the foundational framework for organisational greenhouse gas accounting. It introduced the Scope 1, Scope 2, Scope 3 classification that is now used globally across BRSR, CDP, CSRD, SBTi, and ISO 14064.
Key principles
GHG Protocol is based on five accounting principles: relevance, completeness, consistency, transparency, and accuracy. These principles govern how an organisation defines its reporting boundary, selects emission sources, and applies emission factors.
Relationship to IPCC
GHG Protocol does not publish emission factors — it provides the methodology for how to use IPCC emission factors. The IPCC 2006 Guidelines for National GHG Inventories (with 2019 Refinements) is the source of the emission factors applied under GHG Protocol accounting.
BRSR alignment
BRSR Principle 6 accepts GHG Protocol as the methodology basis for Scope 1 and Scope 2 disclosure. Most BRSR assurance firms in India verify GHG Protocol-aligned inventories.