The Greenhouse Gas Protocol
GHG Protocol accounting, from data to disclosure.
The GHG Protocol is the accounting foundation beneath nearly every climate disclosure regime — IFRS S2, ESRS E1, and regulatory programs alike. Carbon Impact operationalizes it: boundaries, activity data, factors, and calculations in one traceable inventory.
- Emissions scopes covered
- 3
- Scope 3 value-chain categories
- 15
- Consistent, recalculable baselines
- Base yr
- Location- and market-based Scope 2
- Dual
What the GHG Protocol asks of your team
Boundaries and base year
Set organizational and operational boundaries, choose a base year, and recalculate consistently when the business changes.
Scope 1 and 2 accounting
Quantify direct emissions and purchased energy — including dual location-based and market-based Scope 2 reporting.
Scope 3 across the value chain
Screen the fifteen categories, pick the right mix of spend-based, activity-based, and supplier-specific methods, and improve data quality over time.
An inventory management plan
Document methods, factors, ownership, and controls so the inventory is repeatable and ready for assurance — not a one-off spreadsheet exercise.
How Carbon Impact helps.
Keep the inventory governed
Checklists and readiness scoring turn your inventory management plan into a live process with clear ownership, not a document that goes stale.
Collect activity data without chasing
Automated requests and AI validation pull utility bills, fuel records, and supplier data into one evidence vault.
Calculate with full traceability
Every figure links to its activity data, emission factor, and method — with one-click recalculation when factors or boundaries change.
Go deeper in the Journal
Browse all guidesHow to Build a GHG Inventory Management Plan
October 23, 2025 · 3 min readFundamentalsScope 3 Data: Spend, Activity, or Supplier-Specific?
November 20, 2025 · 3 min readFundamentalsScope 2 Dual Reporting: Location-Based vs. Market-Based Emissions
March 19, 2026 · 3 min readFundamentalsEmission Factor Version Control for Carbon Accounting
April 16, 2026 · 3 min readFundamentalsCalculating the Carbon Footprint of your Company – A Quick Guide to the GHG Protocol
October 25, 2024 · 3 min readBring your GHG Protocol reporting into one connected, reviewable workflow.
Book a demo