Full definition
Greenhouse Gas Protocol Corporate Standard, the international carbon accounting reference published by WRI (World Resources Institute) and WBCSD (World Business Council for Sustainable Development) since 2001. Defines scopes 1, 2 and 3 and structures 95 % of carbon methods worldwide. Standards family: Corporate Standard, Scope 2 Guidance (2015), Scope 3 Standard (2011), Product Standard, Project Protocol. Do not confuse it with ADEME’s Bilan Carbone® (a method derived from GHG Protocol, adapted to the French context with Base Empreinte) or with ISO 14064-1 (a related standard, with similar scope but slightly different treatment of scope 3).
Key figures
- 92 %share of Fortune 500 companies responding to CDP that use GHG Protocol
- 2025-2027major revision underway: Scope 2 consultation closed in January 2026, revised standards expected around 2027
Questions and answers
What is the difference between GHG Protocol and the Bilan Carbone® method?
Same underlying standard (ISO 14064), same scopes, convertible results. GHG Protocol is the international language of investors and CDP; Bilan Carbone® (ABC) is its French operational application, with ADEME emission factors. The choice concerns the tools ecosystem and presentation format rather than rigour.
What will the ongoing GHG Protocol revision change?
The 2025-2027 revision mainly concerns Scope 2 (market-based accounting for green electricity contracts is under scrutiny) and Scope 3. Companies relying heavily on guarantees of origin to reduce their reported scope 2 should follow the consultation closely.