Global standard setters

    GHG Protocol (World Resources Institute and WBCSD)

    The partnership that writes the standards almost every company uses to measure greenhouse gas emissions.

    Official site

    Background

    The GHG Protocol is a partnership of the World Resources Institute and the World Business Council for Sustainable Development, started in 1998.

    Scope and powers

    It publishes the Corporate Standard (Scopes 1 and 2), Scope 2 guidance and the Scope 3 Standard with its 15 categories. It is revising its standards, including proposals for stricter market-based Scope 2 rules, and plans a joint corporate standard with ISO.

    Investor relevance

    BRSR, IFRS S2, CDP and the SBTi all rely on GHG Protocol definitions. Changes to its Scope 2 rules could change reported emissions for companies that buy renewable power certificates.

    Related guides

    Key glossary terms

    Last reviewed: October 2026