The GHG Protocol Corporate Accounting and Reporting Standard, published by the World Resources Institute and WBCSD, is the de facto global standard. Every other framework (, CDP, , ) sits on top of it.
This guide covers the four decisions you must document to be Protocol-compliant: organizational boundary, operational boundary, base year, and recalculation policy.
Organizational boundaries
Choose one of three consolidation approaches: equity share (percentage of ownership), operational control (you dictate operating policies), or financial control (you set financial and operating policies with a view to gaining economic benefit from its activities).
Operational control is the most common choice and is required by many downstream frameworks including .
Operational boundaries
Once the entities are set, decide which emission sources within them count. and 2 are mandatory for all reporters. categories are optional under the Corporate Standard but effectively required by , SBTi, and CDP.
Interactive tool
01 / 03
Scope 1 / 2 / 3 mini-calculator
Rough annual emissions estimate. For directional planning - replace with metered data before reporting.
Estimated total
199.4
tCO₂e / yr
Emissions split
Uses simplified 2024 EU-average factors (natural gas 0.184, diesel 2.51 kg/L, EU grid 0.253, road travel 0.171 kg/km, spend-based S3 0.35 kg/€). Not audit-grade.
Base year and recalculation
Pick a base year with representative data. Document a base-year recalculation policy triggered by: significant structural changes (M&A, divestitures), methodology improvements, or discovery of errors above a materiality threshold (typically 5%).
Without a documented recalculation policy, trend analysis becomes unauditable.
FAQ
Frequently asked questions
Is the GHG Protocol mandatory?
Not by itself. But CSRD, CDP, SBTi, and most bank ESG questionnaires require GHG Protocol-consistent methodology.
Can I change consolidation approach later?
You can, but you must recalculate the base year on the new basis and disclose the reason.
What triggers a base-year recalculation?
Acquisitions, divestitures, methodology changes, or errors above the materiality threshold in your recalculation policy.
GHG Protocol-compliant carbon accounting out of the box
Vuneli applies the Corporate Standard automatically — including base-year handling, recalculation logic, and Scope 2 dual reporting.
