Corporate carbon accounting standards by GHG Protocol, ISO to merge

Harmonised standard aimed at simplifying reporting and improving consistency.

Greenhouse Gas (GHG) Protocol and the International Organisation for Standardisation (ISO) are consolidating their corporate carbon accounting standards into one co-branded corporate standard for global use.

"The aim is to reduce fragmentation, increase interoperability, and provide organisations worldwide with a single trusted foundation for climate reporting and decision-making," noted GHG Protocol following its announcement.  

The combined corporate benchmark will be based on ISO 14064-1 and GHG Protocol's Scope 1, Scope 2, Scope 3, and Actions and Market Instruments standards. A public consultation on the "harmonisation" is slated for next year.

GHG Protocol CEO Tim Mohin commented: "A consolidated corporate standard represents a significant step towards integrating and harmonising greenhouse gas accounting across the world.

"For the organisations applying these standards to measure their greenhouse gas emissions, a single corporate standard will simplify reporting, reduce duplication, and provide greater consistency across markets and jurisdictions. This will in turn allow companies to spend more time reducing emissions."

To assist users with implementation, guidance documents will be provided along with the joint corporate standard, which is expected to be published in the fourth quarter of 2028.

The strategic partnership between ISO and GHG Protocol was established in 2025.