The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition)

Abstract

The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard provides standards and guidance for companies and other organizations preparing a greenhouse gas (GHG) emissions inventory. It covers the accounting and reporting of the six GHGs covered by the Kyoto Protocol — carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulphur hexafluoride (SF6). The Greenhouse Gas Protocol was amended in May 2013 to include a seventh GHG, nitrogen trifluoride (NF3). The standards and guidance were designed with the following objectives in mind:

  • To help companies prepare a GHG inventory that represents a true and fair account of their emissions through the use of standardized approaches and principles.
  • To simplify and reduce the costs of compiling a GHG inventory.
  • To provide business with information that can be used to build an effective strategy to manage and reduce GHG emissions.
  • To increase consistency and transparency in GHG accounting and reporting among various companies and GHG programs.

Publication Date

March 2004

Source

Greenhouse Gas Protocol

Author

World Resources Institute and World Business Council for Sustainable Development

Final/Updatable

Updatable