Global / Technical standard
GHG Protocol
GHG Protocol Corporate Standard (2004), Scope 2 Guidance (2015), Scope 3 Standard (2011)
In consultation2026-07-29Modified
Topic : Climate · Level : Sector-specific
Today
Current standards apply. Full revision under way: consolidated draft Q2 2027, final standard est. Q4 2028.
Summary
The GHG Protocol is the global basis for carbon accounting used by most laws and frameworks. A full revision is under way; Scope 2 changes such as hourly matching were consulted on, with a final standard expected around end 2028.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- non précisé
- Sectors
- All sectors
- Triggering activities
- Referenced by CSRD, ISSB, SBTi, CDP, laws
- Voluntary GHG inventory
- Extraterritorial reach
- No
Scope 3 accounting covers emissions of suppliers worldwide.
- Examples
- Any company building a GHG inventory
- Chinese exporter answering CDP supply chain
What the law requires
- Report Scope 1 and 2 (location- and market-based)
- Account Scope 3 across 15 categories
- Set base year and recalculate on structural change
Penalties
None; voluntary standard used by laws.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Hourly matching and deliverability rules would limit use of unbundled I-RECs or GECs by buyers. Chinese suppliers may need grid-specific or PPA-based electricity proof.
Expected evidence
- Scope 1-2 inventory per GHG Protocol
- Electricity contracts and GEC certificates
- Activity data for allocation to customers
Tiers : Tier 1-N
Net Zero Pulse