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  1. GHG Protocol
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  3. Corporate Standard FAQ

Corporate Standard FAQ

Disclaimer These responses are meant to be helpful but are not intended to be the final word on how to interpret GHG Protocol standards. For the authoritative source, please refer to the relevant GHG Protocol standards. Neither WBCSD, WRI, nor other individuals who contributed to this response assume responsibility for any consequences or damages resulting directly or indirectly from its application in a specific use case.

  • How does the GHG Protocol define and categorize emissions?
  • How do I identify my company’s emission sources?
  • How do I account for emissions from a leased asset? Where can I find calculation guidance?
  • How do I account for and report outsourced operations?
  • How do I deal with complex company structures and shared ownership?
  • How do I calculate emissions?
  • How do I calculate emissions from transportation?
  • How do I calculate Scope 1 emissions when activity data is not available?
  • How do I calculate Scope 2 emissions when activity data is not available?
  • What is an emission factor?
  • Where can I find reputable sources for emission factors for scopes 1 and 2 that align with GHG Protocol standards and guidance?
  • How do I choose an appropriate emission factor?
  • What is the difference between a combustion and life cycle emission factor?
  • What greenhouse gases are required to report in an inventory?
  • Which GWP values should I use in my inventory?
  • How do I account for steam that is produced as a by-product and sold to a reporting company?
  • In what scenarios would I need to recalculate base year emissions?
  • Do I need to recalculate base year emissions when more accurate emission factors become available?
  • I’m unsure how to account for an acquisition or divestment.
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