GHG Protocol Corporate Standard
The GHG Protocol Corporate Accounting and Reporting Standard is the world's most widely used framework for measuring and managing greenhouse gas emissions. It was developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), and underpins the vast majority of corporate climate reporting done today.
What it covers
The Corporate Standard sets out how organisations should define their organisational boundary (what they are accountable for), their operational boundary (which emission sources to include), and how to calculate and report those emissions across three scopes.
The three scopes
Scope 1 covers direct emissions from sources owned or controlled by the organisation — burning fuel in a boiler or a company vehicle. Scope 2 covers indirect emissions from purchased electricity, heat, or steam. Scope 3 covers all other indirect emissions in the organisation's value chain, including what suppliers emit and what customers do with products after purchase.
Why GHGify uses it
The GHG Protocol Corporate Standard is the foundation of ISO 14064-1, IFRS S2, and most national and SGX reporting frameworks. By building on it, every report you produce on GHGify is compatible with the broadest possible range of downstream uses — from internal carbon management to third-party verification to regulatory disclosure.
Boundary setting
The standard offers three consolidation approaches: operational control (include what you operationally control), financial control (include what you financially control), and equity share (include in proportion to your ownership stake). GHGify supports all three.