GHG Protocol Basics
The GHG Protocol is the global standard for corporate greenhouse gas accounting. If you are reporting under CSRD, GRI, or any other sustainability framework, you are using GHG Protocol methodology. Here is everything you need to know to start.
The GHG Protocol is the global standard for corporate greenhouse gas accounting. Scope 1: Direct emissions from sources owned or controlled by the company — fuel combustion, industrial processes, fugitive emissions.
The three scopes
Scope 1: Direct emissions from sources owned or controlled by the company — fuel combustion, industrial processes, fugitive emissions.
Scope 2: Indirect emissions from purchased electricity, heat, steam, and cooling. Reported using both location-based (grid average) and market-based (contractual) methods.
Scope 3: All other indirect emissions across the value chain — 15 upstream and downstream categories. Typically represents 70–90% of total corporate emissions.
Setting your organisational boundary
Before calculating emissions, you must define which entities are included in your GHG inventory. Two approaches exist:
Equity share: Include emissions in proportion to your equity share in each entity. A 50% joint venture contributes 50% of its emissions.
Operational control: Include 100% of emissions from any entity you have operational control over, regardless of ownership percentage.
The GHG Protocol recommends the operational control approach for consistency with financial reporting. Under CSRD, the boundary should be consistent with your financial consolidation boundary.
Global Warming Potential — using IPCC AR6
GWP (Global Warming Potential) converts non-CO2 greenhouse gases to CO2-equivalent (CO2e) for aggregation. The GWP of methane (CH4) is 27.9 over 100 years (GWP100) under IPCC AR6 — higher than the 25 used in IPCC AR4.
For 2025 reporting onwards, use IPCC AR6 GWP values. This will increase reported emissions for companies with significant methane emissions (oil and gas, agriculture, waste) compared to previous IPCC AR4 basis.
Always disclose which IPCC assessment report your GWP values are sourced from — this is required for year-over-year comparability.
Frequently asked questions
Is the GHG Protocol free to use?
Yes — all GHG Protocol standards and guidance documents are available free at ghgprotocol.org. The protocol is maintained by WRI and WBCSD as a public good.
The GHG Protocol Scope 3 Evaluator is broken — what do I use instead?
The GHG Protocol Scope 3 Evaluator was decommissioned in August 2023. ESGMaster's Scope 3 Calculator provides equivalent functionality — all 15 categories, DEFRA 2025 emission factors, free browser-based access.
Do we need to use the GHG Protocol for CSRD?
Yes — ESRS E1-6 explicitly mandates GHG Protocol methodology for emissions disclosure. You cannot use alternative methodologies for CSRD GHG reporting.