GHG Protocol Corporate Accounting and Reporting Standard

The Greenhouse Gas Protocol Initiative is a multi-stakeholder partnership of businesses, non-governmental organizations (NGOs), governments, and others convened by the World Resources Institute (WRI), a U.S.-based environmental NGO, and the World Business Council for Sustainable Development (WBCSD), a Geneva-based coalition of 170 international companies. Launched in 1998, the Initiative’s mission is to develop internationally accepted greenhouse gas (GHG) accounting and reporting standards for business and to promote their broad adoption.

The GHG Protocol Initiative comprises two separate but linked standards:

• GHG Protocol Corporate Accounting and Reporting Standard (which provides a step-by-step guide for companies to use in quantifying and reporting their GHG emissions).
• GHG Protocol for Project Accounting (a guide for quantifying reductions from GHG mitigation projects).