GHG Protocol

The GHG Protocol (Greenhouse Gas Protocol) is the international reference framework for accounting greenhouse gas emissions at organisation level.

Developed jointly by the World Resources Institute and the World Business Council for Sustainable Development, it is the most widely used standard worldwide. Most other frameworks refer to it, including ISO 14064 and CSRD reporting.

It introduced the division into scopes, now universal:

Scope 1

direct emissions from sources owned or controlled by the organisation

Scope 2

indirect emissions from purchased electricity, heat and cooling

Scope 3

all other indirect emissions, split into fifteen categories across the upstream and downstream value chain

For digital activities

Scope 3 dominates. For a software publisher or an online service, the "use of sold products" category, which covers energy consumed by users' devices, is frequently the largest single item.

See also

• Carbon footprint · ISO 14064 · Bilan Carbone · Life cycle assessment