Global warming potential (GWP)
ESG & GovernanceA measure of how much heat a greenhouse gas traps compared with carbon dioxide over a set period, usually 100 years.
CO2 has a GWP of 1 by definition. Under the IPCC's latest assessment, methane's 100-year GWP is roughly 27 to 30 and nitrous oxide's about 273, while some industrial gases are thousands of times stronger. GWP values are updated with each IPCC assessment, which can change reported totals; the ISSB's December 2025 amendments to IFRS S2 gave relief on the timing of adopting new values.
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