| The Greenhouse Gas Protocol:
A Corporate Accounting and Reporting Standard
(Revised version) World Resources Institute and the World Business Council on Sustainable Development (WBCSD) The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions by companies and organizations, including information on setting organizational and operational boundaries, tracking emissions over time, and reporting emissions. It also provides guidance on GHG accounting and reporting principles, business goals and inventory design, managing inventory quality, accounting for GHG reductions, verification of GHG emissions, and setting a GHG target. The corporate accounting and reporting standard builds on the experience and knowledge of over 350 leading experts drawn from businesses, NGOs, governments and accounting associations. It has been roadtested by over 30 companies in nine countries. The GHG Protocol Initiative's vision is to harmonize GHG accounting and reporting standards internationally to ensure that different trading schemes and other climate related initiatives adopt consistent approaches to GHG accounting. March 2004 / 112 pages |
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