
The GHG Protocol Corporate Standard has been designed to be program or policy neutral. Policy makers and architects of GHG programs can also use relevant parts of this standard as a basis for their own accounting and reporting requirements. It should not be used to quantify the reductions associated with GHG mitigation projects for use as offsets or credits the GHG Protocol for Project Accounting provides requirements and guidance for this purpose. However, it applies equally to other types of organizations with operations that give rise to GHG emissions, e.g., NGOs, government agencies, and universities. This standard is written primarily from the perspective of a business developing a GHG inventory. It has been road-tested by over 30 companies in nine countries.

The module builds on the experience and knowledge of over 350 leading experts drawn from businesses, NGOs, governments and accounting associations.

The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations preparing a GHG emissions inventory.
