IPCC
The Intergovernmental Panel on Climate Change — the UN body that publishes the scientific basis for climate policy, including the emission factors used in GHG Protocol and BRSR carbon accounting.
The Intergovernmental Panel on Climate Change (IPCC) is the United Nations body responsible for assessing scientific information related to climate change. For carbon accounting purposes, the IPCC’s most directly relevant publication is the 2006 Guidelines for National GHG Inventories (updated by 2019 Refinements) — which provides the default emission factors used in GHG Protocol, ISO 14064, and BRSR calculations globally.
IPCC 2006 Guidelines and 2019 Refinements
The IPCC 2006 Guidelines, structured across five volumes, cover energy, industrial processes, agriculture, land use, and waste. Volume 2 (Energy) contains the stationary and mobile combustion emission factors used in manufacturing GHG accounting. The 2019 Refinements update specific emission factors where new scientific data warranted revision.
Global Warming Potentials (GWP)
IPCC publishes GWP values that convert non-CO2 greenhouse gases (CH4, N2O, HFCs) into CO2 equivalent. Different IPCC Assessment Reports publish slightly different GWP values. GHG Protocol Corporate Standard recommends AR5 GWP values: CH4 = 28, N2O = 265 (100-year time horizon).
Why IPCC matters for your BRSR
When your BRSR assurance auditor reviews your Scope 1 calculation, the first question is: which emission factor did you use and what is the source? The correct answer is: IPCC 2006 Guidelines with 2019 Refinements, Volume 2, Table [specific table reference]. This citation makes your calculation defensible.