GHG Protocol Scope 2 Guidance
21st January 2015
The Greenhouse Gas (GHG) Protocol is a multistakeholder partnership of businesses, nongovernmental organizations (NGOs), governments, and others convened by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
The GHG Protocol Corporate Accounting and Reporting Standard (Corporate Standard) outlines a standard set of accounting and reporting rules for developing corporate inventories.
The Corporate Standard identifies and categorizes the emissions from all of the operations that together
comprise an organization (the term “company” is used to represent all types of organizations using the Corporate Standard and this Scope 2 Guidance).
Building from the Corporate Standard, the GHG Protocol Corporate Value Chain (Scope 3) Accounting and
Reporting Standard provides additional requirements and guidance on developing comprehensive inventories of
other indirect (scope 3) emissions.
The GHG Protocol for Project Accounting (Project Protocol) describes how companies can quantify the GHG impacts of specific projects undertaken to reduce emissions, avoid emissions occurring in the future, or sequester carbon.
The GHG Protocol Product Life Cycle Accounting and Reporting Standard (Product Standard) describes how companies can develop GHG emissions inventories, including the entire life cycle of individual products or services—from raw material extraction to product disposal.
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