GHG Protocol
ESG & GovernanceThe most widely used global standards for measuring and reporting greenhouse gas emissions, developed by the World Resources Institute and the World Business Council for Sustainable Development.
The GHG Protocol's Corporate Standard sets out how companies measure Scope 1, 2 and 3 emissions. Separate standards cover Scope 2 and the 15 Scope 3 categories. BRSR, IFRS S2, CDP and the SBTi all rely on it. The Protocol is revising its standards, including stricter rules for market-based Scope 2, with a joint corporate standard with ISO planned for late 2028.
Related terms
From the research
A Comparative Financial Analysis of Three Listed Companies
Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.
MarketsIPO Issue Price vs. Listing Price vs. Subsequent Performance
Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.
ValuationPaytm: Valuing a Company With No Clean Comparable
Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.