Library | Sustainable Finance Practices
Industry standards and guidance
Non-legislative frameworks, voluntary standards, and best practice guidance for financial institutions in achieving sustainability objectives.
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Greenhouse Gas Protocol
GHG Protocol (Greenhouse Gas Protocol) sets globally recognised greenhouse-gas accounting standards and guidance. Developed by World Resources Institute and World Business Council for Sustainable Development, it enables businesses, governments and cities to measure, report and manage emissions—covering operations, value chains and mitigation actions across Scopes 1, 2 and 3.
Guidance for leveraging the Singapore-Asia taxonomy in green and transition financing
This report provides practical guidance for applying the Singapore-Asia Taxonomy (SAT) in green and transition financing. It addresses data gaps, evolving criteria, transition plans, and scenarios where full alignment with SAT is not possible, promoting credible financing practices across Southeast Asia’s key sectors.
Unlocking the sustainable transition for agribusiness
This report examines how entrenched political and market structures hinder agribusinesses from transitioning to sustainable models. It identifies three systemic “lock-ins” and outlines how policy reforms, financial incentives, and political commitment can unlock agribusiness potential to drive food system transformation at scale and pace.
Mobilising institutional capital towards the SDGs and a Just Transition
This report outlines pathways for mobilising institutional capital towards the Sustainable Development Goals and a Just Transition. It focuses on investment vehicles, emerging markets, and private asset classes, providing practical recommendations, case studies, and frameworks to integrate environmental, social, and community considerations into scalable, impactful financial strategies.
GHG protocol calculation tools and guidance
The GHG Protocol’s calculation tools and guidance details Excel‑based, cross‑sector, sector‑specific, and country‑specific tools, including those for cities and countries. Each tool includes step‑by‑step guidance and emission factors to support accurate GHG inventory development in line with the Protocol’s standards
Interpreting the corporate standard for U.S. public sector organizations
This guide interprets the Greenhouse Gas Protocol Corporate Standard for U.S. public sector organisations. It provides standardised methods for accounting and reporting greenhouse gas emissions, supports inventory quality, and addresses public sector-specific scenarios such as leased assets, joint operations, and regulatory compliance.
Guidelines for quantifying GHG reductions from grid-connected electricity projects
These guidelines provide a standardised, policy-neutral framework for quantifying greenhouse gas (GHG) reductions from grid-connected electricity projects. They cover both generation and electricity reduction activities, using simplified methods to estimate baseline emissions and avoided emissions. Intended for project developers and programme designers, the guidelines emphasise accuracy, transparency, and conservativeness.
Greenhouse gas protocol land sector and removals initiative: Project overview
The greenhouse gas protocol’s land sector and removals initiative aims to develop internationally accepted corporate guidance for accounting and reporting emissions and removals from land use, bioenergy, and carbon removal. It seeks to improve transparency, support target-setting, and align with climate goals through a multi-stakeholder, science-based process.
The GHG protocol for project accounting
This report outlines standards and procedures for quantifying and reporting greenhouse gas (GHG) reductions from mitigation projects. It provides a framework to estimate baseline emissions, assess additionality, and apply consistent accounting principles. The guide supports transparency, credibility, and harmonisation across project-based GHG initiatives.
A recommended methodology for estimating and reporting the potential greenhouse gas emissions from fossil fuel reserves
This working paper presents a methodology for fossil fuel companies to estimate and disclose potential greenhouse gas emissions from their reserves. It outlines seven steps for calculating emissions, addressing combustion, leakage, and storage factors, with the aim of improving transparency and enabling comparison across companies and alignment with climate targets.
GHG protocol agricultural guidance: Interpreting the corporate accounting and reporting standard for the agricultural sector
The GHG protocol agricultural guidance provides a framework for agricultural companies to develop greenhouse gas (GHG) inventories aligned with the Corporate Standard. It offers sector-specific methodologies to account for direct and indirect emissions, carbon stock changes, and unique agricultural factors such as land use change and biological processes. The guidance enhances consistency, transparency, and usability of agricultural GHG data for decision-making and reporting.
How can we advance climate action on boards?
The report explores how board directors perceive and advance climate action. While most recognise its importance and opportunity, competing priorities and knowledge gaps hinder progress. Local Chapters of the Climate Governance Initiative are shown to support action through resources, training, and peer networks across varied global contexts.
The greenhouse gas protocol: Land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting
The land use, land-use change, and forestry (LULUCF) guidance for GHG project accounting provides structured methods to quantify and report greenhouse gas (GHG) reductions from reforestation and forest management projects. It supplements the GHG Protocol for Project Accounting, detailing baseline procedures, monitoring, and risk mitigation approaches specific to land-based carbon projects.
Product life cycle accounting and reporting standard
The GHG Protocol Product Life Cycle Accounting and Reporting Standard provides a globally consistent framework for companies to quantify and publicly report greenhouse gas emissions and removals associated with individual products across their life cycle. It enables informed emissions reduction strategies and supports performance tracking, supplier engagement, and product differentiation.
Mitigation goal standard: An accounting and reporting standard for national and subnational greenhouse gas reduction goals
This report outlines a standardised framework for governments to design, assess, and report on greenhouse gas mitigation goals. It defines principles, methodologies, and accounting requirements to support consistent and transparent emissions tracking and goal evaluation at national and subnational levels.
The greenhouse gas protocol: A corporate accounting and reporting standard
The Greenhouse Gas Protocol Corporate Standard provides a framework for businesses to quantify and report greenhouse gas emissions. It establishes standardised accounting principles, categorises emissions by scope, and offers guidance for setting organisational and operational boundaries. The Standard promotes transparency, consistency, and comparability in corporate GHG inventories.