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The GHG Protocol - A Corporate Accounting and Reporting Standard
專案類型
Reporting Standard
日期
March 2004
地點
World Resources Institute (WRI): Washington, DC, USA
The Greenhouse Gas Protocol - A Corporate Accounting and Reporting Standard - R E V I S E D E D I T I O N
GHG Protocol Corporate Accounting and Reporting Standard, revised edition: remains the backbone of corporate climate reporting because it sets common rules for what to count and how to explain it.
It starts with five core principles—relevance, completeness, consistency, transparency, and accuracy—and then translates them into practical decisions: defining organizational boundaries (equity share vs. financial or operational control), setting operational boundaries (Scopes 1, 2, and optional Scope 3), and maintaining comparability through base year selection and recalculation after structural changes.
The document also emphasizes inventory quality management, documentation for an audit trail, and the growing role of verification and materiality.
Overall, it helps companies move from fragmented estimates to decision-grade emissions data that can support targets, stakeholder disclosure, and participation in programs or markets.
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