Greenhouse Gas Protocol (GHG Protocol) establishes comprehensive, globally harmonised frameworks enabling private and public organisations to measure and manage greenhouse gas (GHG) emissions across operations, value chains and mitigation actions. It is governed through a  partnership between World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD).

GHG Protocol’s mission is to develop the most credible, accessible and widely used GHG accounting and reporting standards, and to proactively facilitate their global adoption. The vision is that all public and private entities account for emissions, thus accelerating reductions in line with climate‑science thresholds. Its frameworks underpin virtually all corporate and municipal GHG reporting and serve as the foundation for sustainability regulations and voluntary initiatives worldwide.

The organisation employs a multi‑stakeholder governance model for standards development. Governance bodies include a steering committee (providing strategic direction and ratifying final standards), an independent standards board (overseeing development and approval of technical content), and technical working groups (drafting and refining standards and guidance). Supporting transparency, all governance documentation, meeting materials and working‑group outputs are publicly accessible via their repository.

A suite of practical outputs supports sustainable finance and emission management. GHG Protocol develops standards such as the Corporate Accounting and Reporting Standard, Scope 2 Guidance, Scope 3 Standard, Mitigation Goal Standard, Policy & Action Standard, Product Standard, Project Protocol, along with city‑ and country‑level frameworks. These are complemented by calculation tools, online training and life‑cycle databases to facilitate user implementation and ensure reliable emission inventories and mitigation tracking.

Through its rigorous standards, tools and stakeholder-inclusive governance, GHG Protocol plays a critical role in enabling consistent, transparent GHG accounting, which in turn supports sustainable finance, climate risk disclosure and aligned mitigation planning.