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The Greenhouse Gas (GHG) Protocol remains the backbone of corporate, project-level, and policy accounting for greenhouse gas emissions. In 2025, it stands at an inflection point: a substantial revision of core standards, deeper alignment with jurisdictional disclosure rules, and most consequentially a formal partnership with ISO to co-develop a harmonised portfolio of GHG accounting standards. Together, these developments promise a decisive step toward a consistent, globally interoperable system for emissions measurement and reporting.
This article explains what has changed (and what has not) across the GHG Protocol suite in 2025, how the Protocol is integrating with fast-evolving disclosure regimes, and what the ISO–GHG Protocol partnership could mean for companies, investors, auditors, and policymakers. It also highlights priority technical workstreams now underway and offers a practical table to help organisations select the right GHG Protocol standard for their needs.
The GHG Protocol’s revised corporate standard suite clarifies core principles, boundaries, and quality criteria across scope definitions, consolidation, and reporting architecture, reflecting lessons from two decades of practice and the demands of new disclosure regimes. Organisations will recognise enduring concepts, control and equity share, scopes 1–3, relevance, completeness, consistency, transparency, accuracy, now framed with updated guidance to improve comparability and assurance-readiness across markets. [1]
Alongside the revision, the Protocol has published a concise overview of how its standards intersect with emerging disclosure frameworks, mapping where GHG inventory content underpins regulatory reporting and where additional narrative, governance, and financial-materiality elements must be layered in (e.g., under international or jurisdictional rules). For preparers, this integration guide is a practical bridge between “how to count” and “what to disclose.” [2] Clear Scope 3 accounting is increasingly necessary to comply with emerging jurisdictional disclosure rules (e.g., California SB 253).
In September 2025, ISO and the GHG Protocol announced a strategic partnership to harmonise their existing portfolios and co-develop new standards, with dual-logo outputs expected to cover corporate, product, and project accounting. The scope explicitly includes alignment between the ISO 1406X family and the GHG Protocol Corporate, Scope 2 and Scope 3 Standards, plus a joint product carbon footprint standard, an area of rapidly growing demand as companies seek more granular value-chain data to drive decarbonisation. The stated aim is to deliver a “common global language” for emissions accounting that reduces market confusion, increases policy consistency, and lowers reporting burden. [3]
This is more than a coordination pledge. It creates a governance mechanism for long-term co-development, with technical processes integrating expert communities across ISO and GHG Protocol. In practical terms, companies could plan on one converged set of core rules serving as the basis for both voluntary protocols and regulatory references, critical for auditors and verifiers who require stable, consistent criteria. The partnership has been welcomed by capital markets standard-setters and G7-adjacent business fora, signalling momentum toward a more consolidated global baseline. [3]
The GHG Protocol’s governance and technical pipelines are busy in 2025, with multiple workstreams shepherded by Technical Working Groups (TWGs) and the Independent Standards Board (ISB):
The GHG Protocol is not only a corporate inventory standard. Its suite spans policy evaluation, mitigation goal-setting, city-scale inventories, projects, and product footprints, useful for companies that engage in policy advocacy, run climate programmes, or design low-carbon products and services.
Objective | Recommended GHG Protocol standard(s) | Primary users | Typical outputs |
Company-wide inventory (Scopes 1–3) | Corporate Accounting & Reporting; Corporate Value Chain (Scope 3) | Corporate reporters, auditors | Annual inventory; basis for jurisdictional disclosure |
Electricity procurement strategy | Scope 2 Guidance (revisions in consultation) | Energy buyers, utilities, auditors | Location- and market-based Scope 2; hourly/deliverability claims |
Product carbon footprint | Product Standard (and forthcoming ISO–GHGP joint PCF standard) | Product teams, suppliers, customers | PCF (cradle-to-gate/-grave), procurement specs |
Project-level intervention | Project Protocol | Developers, financiers, verifiers | Project GHG report; crediting basis (where applicable) |
Policy or programme impact | Policy and Action Standard | Policymakers, corporates in coalitions | Ex-ante/ex-post GHG impact estimates |
Goal-setting and tracking | Mitigation Goal Standard | Corporate sustainability, public agencies | Target definition; progress tracking |
City/regional footprints | GPC | Cities, regions, corporate partners | Community-scale inventory |
Note: Dual-logo standards with ISO are in development for corporate, product, and project scopes; consult partnership updates for timing. [3]
Interoperability with disclosure regimes
The GHG Protocol’s integration guide provides a roadmap for aligning inventories with multi-jurisdictional disclosure rules. Key themes for reporters in 2025 include: (i) scope coverage expectations (Scope 3 increasingly required or strongly expected), (ii) the role of assurance and internal controls, and (iii) the delineation between the inventory (numerical accounting per GHG Protocol) and the disclosure narrative (governance, strategy, risk, metrics and targets). [2]
For years, companies have navigated overlapping standards: GHG Protocol for counting; ISO for systems and verification; a patchwork of disclosure rules for reporting. In 2025, the centre of gravity is shifting toward coherence. The GHG Protocol’s revisions, its explicit mapping to disclosure requirements, and the ISO partnership together indicate a more stable, interoperable landscape ahead, one where organisations can spend less time reconciling rulebooks and more time reducing emissions.
That is good news for markets and the climate. As product-level data mature, hourly electricity attributes scale, and policy evaluation methods converge with inventory practice, the GHG Protocol will continue to serve as the technical spine of decarbonisation, now with a clearer path to global harmonisation and assurance-ready reporting. For practitioners, the work remains exacting; the direction of travel, finally, is unmistakably aligned.
References:
[1] GHG Protocol, Revised Standard (consolidated corporate guidance). https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf
[2] GHG Protocol, Overview: Integration with Disclosure Rules (Jan 2025). https://ghgprotocol.org/sites/default/files/2025-01/Overview-Integration-Disclosure-Rules-Jan-2025.pdf
[3] ISO, “ISO and GHG Protocol announce strategic partnership to deliver unified global standards for greenhouse gas emissions accounting,” 9 September 2025. https://www.iso.org/news/2025/09/iso-and-ghgp-partnership
[4] GHG Protocol, “Newsletter: September 2025 – ISO partnership; Scope 2 consultation; TWG updates; AMI workstream.” https://ghgprotocol.org/blog/ghg-protocol-newsletter-september-2025
[5] GHG Protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard. https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf
[6] GHG Protocol, Global Protocol for Community-Scale GHG Emissions (GPC). https://ghgprotocol.org/sites/default/files/standards/GPC_Full_MASTER_RW_v7.pdf
[7] GHG Protocol, Mitigation Goal Standard. https://ghgprotocol.org/sites/default/files/standards/Mitigation_Goal_Standard.pdf
[8] GHG Protocol, Policy and Action Standard. https://ghgprotocol.org/sites/default/files/standards/Policy%20and%20Action%20Standard.pdf
[9] GHG Protocol, Product Standard. https://ghgprotocol.org/product-standard
[10] GHG Protocol, Project Protocol. https://ghgprotocol.org/project-protocol
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