The Greenhouse Gas (GHG) Emissions
Greenhouse gases are a class of gases that alter the planet's energy balance by trapping heat in the atmosphere; emissions are the release of these gases into the atmosphere as a result of specific activities. Greenhouse gases trap heat in the atmosphere and drive climate change. The main gases reported by companies are carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O) and fluorinated gases (e.g. HFCs, PFCs, SF₆, NF₃). As each gas has a different warming effect (radiative forcing) and lifetime in the atmosphere, Global Warming Potential (GWP) factors are used to aggregate and compare their effects; thus, all emissions are converted into carbon dioxide equivalents (CO₂e).
Robust GHG reporting is about more than counting tons—it is about governance-grade information that investors, customers, and regulators can trust. Principles: relevance, completeness, consistency, transparency, and accuracy. Boundaries: define what you control/own (organizational boundary) and which activities you include (operational boundary). Controls & evidence: maintain calculation methods, data sources, emission factors, and audit trails to be assurance-ready. Ambition : turn inventories into action—targets, decarbonization roadmaps, procurement criteria, product redesign, and risk pricing.
Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol is the world's most widely used corporate GHG accounting framework. It standardizes how organizations measure, manage, and disclose emissions across operations and value chains.
Scope 1 (Direct): Emissions from sources a company owns or controls—e.g., stationary combustion, mobile combustion, process emissions and fugitive emissions.
Scope 2 (Indirect—Purchased Energy): Emissions from the generation of electricity, steam, heating, or cooling that the company purchases and consumes.
Scope 3 (Value chain): All other indirect emissions that occur in the company's value chain, upstream and downstream, across 15 defined categories (from purchased goods and services to use of sold products and end-of-life).
Scope 3 is often the largest share of a company's footprint and the hardest to measure—yet the richest source of reduction opportunities through design, sourcing, logistics, and customer engagement.
“This isn't a final destination; it's an enterprise-wide journey guided by measure → reduce → transform → neutralize residuals. It begins by making Scope 1, 2, and 3 emissions visible, then hardwires decarbonization into operations, procurement, product lifecycles, and capital allocation. As data becomes singular and auditable, targets can be science-based, actions financialized, and impact evidenced—strengthening assurance readiness and stakeholder trust.“
See it on your own data
A short walkthrough with someone who knows the standards — no slide deck.