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GHG Protocol

International GHG accounting standard, published by WRI and WBCSD. Foundation of the vast majority of carbon footprints worldwide.

The GHG Protocol (Greenhouse Gas Protocol) is the most widely used international standard for greenhouse gas accounting and reporting. Co-published by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it offers several complementary standards: Corporate Standard (organisations), Scope 3 Standard (value chain), Product Standard (product life cycle).

The Corporate Standard structures emissions into three scopes: Scope 1 (direct emissions), Scope 2 (purchased energy), Scope 3 (other indirect emissions, grouped into 15 categories). This nomenclature is adopted by almost every regulatory framework (CSRD, BEGES, SEC Climate Rule).

Kabaun natively applies the GHG Protocol Corporate Standard: configurable organisational boundary (equity share, financial control, operational control), 15 pre-configured Scope 3 categories, reporting aligned with the chosen directive.

Related terms

Scope 1
Direct GHG emissions from sources controlled by the organisation: boiler combustion, owned fleet fuel, industrial processes.
Scope 2
Indirect emissions from purchased and imported energy: electricity, heat, steam or cooling produced outside the boundary.
Scope 3
All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.
Carbon footprint
Comprehensive measurement of an organisation's GHG emissions over a given period, expressed in tCO₂e. Covers Scopes 1, 2 and 3.
CSRD
Corporate Sustainability Reporting Directive: EU directive requiring standardised ESG reporting from large European companies.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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