What is the GHG protocol?

The Greenhouse Gas (GHG) Protocol is an internationally recognized standard for company accounting of CO₂ emissions and its use is recommended by the European Commission. The calculation model used by the Normative is based on this standard.

The Greenhouse Gas (GHG) Protocol is the world’s most widely used standard for measuring, managing, and reporting greenhouse gas emissions. It was developed by:

The World Resources Institute (WRI)
The World Business Council for Sustainable Development (WBCSD)

You could see it as the “accounting system” for carbon emissions, and it’s used by businesses, governments, and organizations all over the world — from tiny startups to huge multinational corporations.

Why does it matter?

The GHG Protocol provides a consistent and credible framework so that companies can:

Understand where their emissions come from
Track them over time
Compare with others
Report them transparently (internally or publicly)
Set meaningful climate goals (like Net Zero or science-based targets)

So, if you're going to start measuring emissions, following the GHG Protocol means you're doing it the right way, with recognized standards. It's like using international financial accounting rules — but for CO₂ instead of euros or dollars.

The core concepts of the GHG Protocol

The Protocol is built around three key ideas:

1. Three "scopes” of emissions

(You might have already read a version of this in What are green house gases , but here's how GHG Protocol defines them officially):

Scope 1: Direct emissions from owned or controlled sources (e.g., your gas boiler, company car).
Scope 2: Indirect emissions from the generation of purchased energy (e.g., electricity or district heating you use).
Scope 3: All other indirect emissions in your value chain (e.g., suppliers, transport, employee commuting, waste, even how your products are used after sale).

Most emissions, especially for SMEs, are in Scope 2 and Scope 3.

2. Emission Factors

GHG Protocol encourages using “emission factors” — numbers that tell you how much CO₂ is emitted per unit of activity or spend.

Examples:

1 kWh of electricity = ~0.2 kg CO₂ (depends on your country’s energy mix)
1 liter of diesel = ~2.68 kg CO₂

Carbon accounting tools, like Normative, include these for you directly in the tool itself - so all you have to add is your activity or spend data.

3. Operational vs. Financial control

The GHG protocol lets you choose how you draw boundaries around what counts as your emissions:

Operational control: You count emissions from things you operate day-to-day.
Financial control: You count emissions from things you own or finance.
Equity share: You count emissions based on your percentage of ownership in a company or asset — regardless of whether you control or operate it.

For many SMEs, using the operational control approach is easiest and most relevant.

The GHG Protocol is a foundation

A lot of other frameworks and certifications are built on top of the GHG protocol, like:

Science Based Targets Initiative (SBTi)
ISO 14064
CDP (Carbon Disclosure Project)
Corporate Sustainability Reporting Directive (CSRD) in the EU

So if you align with the GHG Protocol now, you’ll be future-proofed for upcoming regulations and expectations.