Understanding the GHG Protocol: What you should know
Delve deeper into the Greenhouse Gas (GHG) Protocol, learn how its standards are currently being used to measure GHG emissions, and the implications for standard setters and regulators.
Greenhouse gas emissions are among the most widely tracked environmental disclosures. With securities regulators globally moving to make emission disclosure mandatory, along with the recent creation of the International Sustainability Standards Board, it’s important to better understand how emissions are being monitored and measured.
The GHG Protocol is a leading source of guidance on the measurement and reporting of GHG emissions. Its standards are being referenced/incorporated into climate disclosure standards and rules being developed in local jurisdictions.
Key takeaways:
- background on the GHG Protocol and its standard setting process
- an overview of the key features of the GHG Protocol’s Corporate Accounting and Reporting Standard
- information on how the GHG Protocol standards and guidance are being used
- observations and implications for standard setters and regulators relying on the GHG Protocol
This report was produced in collaboration with the Institute for Sustainable Finance.