Which carbon accounting standard should my organisation use?

For most organisations, the GHG Protocol Corporate Standard is the default choice — it is the most widely recognised, compatible with major reporting frameworks (CDP, CSRD, SBTi, SECR), and forms the basis of most national regulations. If you need third-party verification, ensure your inventory also meets ISO 14064 requirements. If you are claiming carbon neutrality, follow PAS 2060.

Are the GHG Protocol and ISO 14064 compatible?

Yes, largely. Both cover organisational GHG inventories and follow similar principles (relevance, completeness, consistency, transparency, accuracy). The main differences are in specifics of boundary-setting, documentation requirements, and verification procedures. An inventory prepared to GHG Protocol standards can usually satisfy ISO 14064 requirements with minimal additional work.

Carbon Accounting Standards

The established frameworks and methodologies that govern how organisations measure, report, and verify their greenhouse gas emissions, with the GHG Protocol being the most widely adopted global standard.

What is Carbon Accounting Standards?

Carbon accounting standards provide the rules and methodologies for measuring and reporting greenhouse gas emissions consistently, comparably, and transparently. The principal standards are:

**GHG Protocol**: The most widely used global standard, developed by WRI and WBCSD. It includes the Corporate Accounting and Reporting Standard (Scopes 1 and 2), the Corporate Value Chain Standard (Scope 3), and the Product Life Cycle Standard. Most national and sectoral frameworks are built on the GHG Protocol.

**ISO 14064**: An international standard in three parts — Part 1 (organisational GHG inventory), Part 2 (project-level GHG reductions), and Part 3 (verification). ISO 14064 is compatible with the GHG Protocol but adds specific requirements for verification and quality management.

**ISO 14067**: Specifically addresses the carbon footprint of products, providing requirements and guidelines for quantification.

**PAS 2060**: A BSI specification for demonstrating carbon neutrality, requiring organisations to follow a specific process of measurement, reduction, and offsetting.

**GHG Protocol Scope 2 Guidance**: An amendment to the Corporate Standard that introduced the dual reporting requirement for location-based and market-based Scope 2 emissions.

In the UK, SECR regulations specify that qualifying companies must calculate emissions using "generally accepted emissions reporting methodology" — in practice, this means the GHG Protocol combined with UK government (DEFRA/DESNZ) emission factors.

Practical Examples

A multinational company reports its GHG inventory following the GHG Protocol Corporate Standard, using the operational control consolidation approach and reporting both location-based and market-based Scope 2 figures.

A manufacturer seeking third-party verification has its GHG inventory audited against ISO 14064-3 requirements, resulting in a limited assurance statement.

A company claiming carbon neutrality follows the PAS 2060 process: measuring its footprint per GHG Protocol, implementing reductions, and purchasing verified offsets for residual emissions.

How Climatise Helps

Climatise is built on GHG Protocol methodologies and incorporates ISO 14064 requirements. The platform ensures your emissions calculations follow the correct standard automatically, from boundary-setting to emission factor application, producing reports that are ready for verification and regulatory submission.

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