What is the GHG Protocol?

The GHG Protocol (Greenhouse Gas Protocol) is an internationally used standard for calculating and reporting greenhouse gas emissions (also known as "carbon footprint").

The protocol assists companies in measuring and reporting their own climate impacts in a consistent and comparable manner. It divides emissions into three different categories (scopes):

• Scope 1: The company's own direct emissions (e.g., fuel use, vehicles)
• Scope 2: Indirect emissions from purchased energy by the company (e.g., electricity, heat)
• Scope 3: Other indirect emissions in the value chain (e.g., procurement, transportation, use of sold products)

The GHG Protocol is also a central framework in sustainability reporting according to the SME standard. In the SME standard's Basic Module, a company reports Scope 1 and Scope 2 emissions, and if desired, also Scope 3 emissions from predetermined areas.