The GHG Protocol (Greenhouse Gas Protocol) is the most widely used standard worldwide for measuring and reporting greenhouse gas emissions. It gives organisations a single, consistent method to calculate their emissions and classify them into three categories: scope 1, 2 and 3. Almost all CO₂ footprints, baseline measurements and climate reports — including those for the CSRD — build on this framework.
What are scope 1, 2 and 3?
- Scope 1 — direct emissions: from owned sources, such as natural-gas use, the company fleet and production processes.
- Scope 2 — indirect energy emissions: from purchased energy, such as electricity, heat and steam.
- Scope 3 — other indirect emissions: all emissions in the value chain, from purchased goods and transport to the use and disposal of sold products. Often the largest part of the total footprint.
Why is the GHG Protocol important?
The GHG Protocol provides standardisation: companies calculate their emissions in the same way, which makes figures comparable and credible. It forms the basis for a baseline measurement, for reduction targets (such as Science Based Targets) and for mandatory reports such as the CSRD.
How is the GHG Protocol used?
- Set boundaries — determine which parts of the organisation and which scopes are included.
- Collect data — energy, fuel, procurement, transport, waste and more.
- Convert to CO₂ equivalents — using recognised emission factors.
- Report — emissions per scope, with insight into the largest sources.
GHG Protocol, baseline measurement and CSRD: how they connect
The GHG Protocol is the method; a baseline measurement is the first measurement carried out with it; and the CSRD is the report that builds on it. A life-cycle assessment (LCA) additionally examines the environmental impact of a product across its life cycle. At New Economy this measurement is used not only to reduce emissions, but as a starting point for regenerative business.
Frequently asked questions about the GHG Protocol
The most widely used standard worldwide for measuring and reporting greenhouse gas emissions, which classifies emissions into scope 1, 2 and 3.
Scope 1 is direct emissions from owned sources, scope 2 the emissions from purchased energy, and scope 3 all other indirect emissions in the value chain.
Among other things, purchased goods and services, transport, business travel, commuting, the use of sold products and waste processing.
It is not a law, but it is the de facto standard on which many mandatory reports such as the CSRD and targets such as Science Based Targets build.
The GHG Protocol measures the greenhouse gas emissions of an organisation; an LCA measures the broader environmental impact of a product across its entire life cycle.
Usually with a baseline measurement: scopes are set, data is collected and converted into CO₂ equivalents.
To map emissions following the GHG Protocol, see Baseline Footprint or Contact.