The Greenhouse Gas (GHG) Protocol has taken a major step toward strengthening climate reporting alignment by integrating five key sustainability bodies—CDP, EFRAG, GRI, ISSB, and SBTi—into its Independent Standards Board (ISB) as non-voting observers. This strategic move aims to harmonize greenhouse gas accounting and streamline ESG disclosure frameworks, a critical advancement for companies under pressure to meet regulatory and investor demands. 

These influential organizations will now contribute to the development and revision of GHG Protocol standards, helping shape the global climate reporting landscape. While they hold non-voting roles, their participation will influence how businesses calculate, disclose, and track emissions as part of broader carbon neutral strategies. 

“This alignment will create material benefits for corporates seeking to set and achieve climate targets,” said Alexander Bassen, ISB Chair, emphasizing how the collaboration simplifies compliance for firms operating across multiple jurisdictions. 

Industry leaders welcomed the move. CDP’s Amir Sokolowski stressed the link between robust GHG accounting and effective climate disclosure, while EFRAG Chair Patrick de Cambourg underscored the need for consistency across EU and international reporting rules. GRI, ISSB, and SBTi echoed the sentiment, highlighting the foundational role of GHG Protocol in their standards and climate target-setting processes. 

This development comes at a pivotal moment, as ESG frameworks such as the EU’s CSRD and the IFRS S2 climate standard continue to gain traction. By unifying methodologies, the GHG Protocol’s expanded board is set to accelerate corporate progress toward carbon neutrality, improve data comparability, and reduce duplication across ESG initiatives. 

For executive leaders, the partnership offers a clearer path to integrating emissions data into financial disclosures, aligning climate risk reporting with investor expectations, and supporting more transparent, actionable ESG strategies. 

资料来源 

https://esgnews.com/ghg-protocol-adds-cdp-efrag-gri-issb-and-sbti-to-strengthen-climate-reporting-alignment/