Responses to Greenhouse Gas Protocol’s Corporate Standards and Guidance Update Surveys

CRS responded to three surveys and submitted two proposals addressing potential changes to the Greenhouse Gas (GHG) Protocol’s Corporate GHG emissions and accounting standards guidance.

1. Corporate Accounting and Reporting Survey
Addresses identifying the primary goal of the standard, favoring the most precise data, and defining the emissions reductions claims enabled by the standard.

Download

2. Scope 2 Survey
Highlights the value of attributional accounting, recommends transition to a single market-based scope 2 total, and expanded guidance on consequential accounting for avoided emissions.

Download

3. Market-Based Accounting Survey
Supports the use of market-based accounting in all scopes where certificate/chain of custody markets are used to transact goods.

Download

4. Proposal: Process for Updating the Scope 2 Guidance
Recommendations for a credible stakeholder input process.

Download

5. Proposal: Single Market-based Scope 2 Total and Data Hierarchy
A single hierarchy should include market-based data sources at the top and location-based data sources below.