Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
The GHG Protocol, a partnership of the World Resources Institute and WBCSD, is the foundational accounting framework for corporate greenhouse gas inventories and the origin of the Scope 1, 2 and 3 taxonomy. Its corporate suite comprises the Corporate Accounting and Reporting Standard (revised edition 2004), Scope 2 Guidance (2015), the Corporate Value Chain (Scope 3) Standard (2011) with calculation guidance (2013), plus the Land Sector and Removals Standard. The suite is under revision, and since 2025 GHG Protocol and ISO have a strategic partnership to co-develop harmonised corporate GHG standards bridging the Scope framework with ISO 14064. Most other instruments in this library — SBTi, CDP, ESRS, IFRS S2 — build on its accounting rules. The framework structures measurement and reporting; it is not a certification and verifies nothing by itself. The standards are free to use, and their decision rules — organisational boundaries, base years, market- versus location-based Scope 2 — define the questions every corporate inventory must answer. Deviation from those rules is the first thing an assurance provider or regulator checks. Using this framework does not by itself verify data accuracy, legal compliance or sustainability performance.
Conditional relationships
Claims it may support
A relationship does not mean that the standard proves or validates every use of a claim.
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model
Corporate Standard (rev. 2004); Scope 2 Guidance (2015); Scope 3 Standard (2011); Product Standard (2011); Land Sector & Removals Standard (2026-01-30)
Covered scope
Company / product
Market
Global
Evidence normally needed
Published disclosure/report prepared in accordance with the standard; separate assurance statement where the claim implies independent verification
Assurance
ISO 14064-3 / ISAE 3410 verification
Chain of custody
Not applicable — the scheme defines no chain-of-custody model