GHG Protocol

In most cases, if you’re calculating emissions at all, you’re using GHG Protocol — directly or through a framework that references it.

California’s SB 253 (Climate Corporate Data Accountability Act) requires companies with over USD 1 billion in annual revenues “doing business in California” to disclose Scope 1 and 2 emissions starting in 2026 (for fiscal year 2025) and Scope 3 emissions starting in 2027.

EU CSRD/ESRS requires in-scope companies to disclose Scope 1, 2, and (after phase-in) Scope 3 emissions. ESRS E1 references GHG Protocol principles for definitions and accounting.

IFRS S2 (ISSB) expects emissions to be measured in a manner consistent with GHG Protocol, including all three Scopes where material. ISSB-aligned regimes in Australia, the UK, Hong Kong, Singapore, and a growing list of other jurisdictions effectively require GHG Protocol-style accounting.

The Science Based Targets initiative (SBTi) explicitly requires companies to follow GHG Protocol Corporate Standard, Scope 2 Guidance, and Scope 3 Standard when setting and tracking science-based emissions targets. CDP structures its climate questionnaire around GHG Protocol categories and requires Scope 1, 2, and 3 disclosures using its methodology.

For a mid-sized company outside any of these specific mandates, the most common driver to use GHG Protocol is being in the value chain of a regulated company. Customers report Scope 3 emissions that include yours, lenders ask for GHG Protocol data, and investors expect emissions disclosure aligned with the standard. Even informal ESG questionnaires assume GHG Protocol-style accounting. In practical terms, if you’re tracking emissions, you’re using GHG Protocol.

GreenSphere is built around GHG Protocol from the ground up. The data layer, the calculation engine, the emission factor library, and the reporting outputs are all structured to GHG Protocol’s methodology.

• Scope 1, 2, and 3 calculations across all 15 Scope 3 categories. Logged activity data, automatic factor application, full Scope-level breakdowns.
• 4,000+ emission factors from DEFRA, EPA, and EMBER, with full provenance — source, revision date, geography, and methodology recorded for every calculation.
• Location-based and market-based Scope 2 — both methods supported in line with the Scope 2 Guidance, with side-by-side reporting where relevant.
• Organizational and operational boundaries — equity share, financial control, or operational control approaches.
• Base year management — set, recalculate, and track changes against your base year as your organizational structure evolves.
• Cross-framework reporting — the same emissions data feeds GRI Topic Standards (energy, emissions, water), IFRS S2 metrics, ESRS E1 disclosures, CDP questionnaires, and SBTi target tracking.

If you’re new to GHG Protocol, start with Scopes 1 and 2. They’re the most direct and the easiest to calculate — you need fuel consumption data, refrigerant top-ups, vehicle mileage, and electricity bills. GreenSphere walks you through it, applies the right factors, and gives you a clean Scope 1 and 2 inventory in days, not months.

Scope 3 is where most companies spend the most time. The platform helps you screen the 15 categories to identify which ones are material for your business, then calculate them using either spend-based or activity-based methods depending on data availability.

If you’re switching from spreadsheets, the biggest immediate win is the emission factor library. No more hunting down the right DEFRA factor for the right fuel type for the right year, no more copying numbers between sources. The factors are versioned, dated, and traceable — which is what audit-ready emissions data actually means.