Impacto

The Greenhouse Gas Protocol

— 390

— 370

— 350

— 330

— 310

— 290

— 270 ppm

Year: 1000

1500

2000

A Corporate Accounting and Reporting Standard
REVISED EDITION

WORLD
RESOURCES
INSTITUTE

GHG Protocol Initiative Team
Janet Ranganathan

World Resources Institute

Laurent Corbier

World Business Council for Sustainable Development

Pankaj BhatiaWorld Resources Institute

Simon Schmitz

World Business Council for Sustainable Development

Peter Gage

World Resources Institute

Kjell Oren

World Business Council for Sustainable Development

Revision Working Group
Brian Dawson & Matt Spannagle

Australian Greenhouse Office

Mike McMahon

BP

Pierre Boileau

Environment Canada

Rob Frederick

Ford Motor CompanyBruno Vanderborght

Holcim

Fraser Thomson

International Aluminum Institute

Koichi Kitamura

Kansai Electric Power Company

Chi Mun Woo & Naseem Pankhida

KPMG

Reid Miner

National Council for Air and Stream Improvement

Laurent Segalen

PricewaterhouseCoopers

Jasper Koch

Shell Global Solutions International B.V.

Somnath Bhattacharjee

The Energy ResearchInstitute

Cynthia Cummis

US Environmental Protection Agency

Clare Breidenich

UNFCCC

Rebecca Eaton

World Wildlife Fund

Core Advisors
Michael Gillenwater

Independent Expert

Melanie Eddis

KPMG

Marie Marache

PricewaterhouseCoopers

Roberto Acosta

UNFCCC

Vincent Camobreco

US Environmental Protection Agency

Elizabeth Cook

World Resources Institute

Tableof Contents

Introduction

The Greenhouse Gas Protocol Initiative

2

Chapter 1

GHG Accounting and Reporting Principles

S

TA

N

D

A

R

D

Chapter 2

Business Goals and Inventory Design

G

U

I

D

A

N

C

E

Chapter 3

Setting Organizational Boundaries

S

TA

N

D

A

R

D

G

U

I

D

A

N

C

E

16Chapter 4

Setting Operational Boundaries

S

TA

N

D

A

R

D

G

U

I

D

A

N

C

E

24

Chapter 5

Tracking Emissions Over Time

S

TA

N

D

A

R

D

G

U

I

D

A

N

C

E

34

Chapter 6

Identifying and Calculating GHG Emissions

G

U

I

D

A

N

C

E

40

Chapter 7

Managing Inventory Quality

GU

I

D

A

N

C

E

48

Chapter 8

Accounting for GHG Reductions

G

U

I

D

A

N

C

E

58

Chapter 9

Reporting GHG Emissions

S

TA

N

D

A

R

D

Chapter 10

Verification of GHG Emissions

G

U

I

D

A

N

C

E

68

Chapter 11

Setting GHG Targets

G

U

I

D

A

N

C

E

74

Appendix AAccounting for Indirect Emissions from Electricity

86

Appendix B

Accounting for Sequestered Atmospheric Carbon

88

Appendix C

Overview of GHG Programs

90

Appendix D

Industry Sectors and Scopes

92

G

U

I

D

A

N

C

E

6
10

G

U

I

D

A

N

C

E

62

Acronyms

95

Glossary

96

References

103

Contributors

104Introduction

T

he Greenhouse Gas Protocol Initiative is a multi-stakeholder partnership of
businesses, non-governmental organizations (NGOs), governments, and others
convened by the World Resources Institute (WRI), a U.S.-based environmental

NGO, and the World Business Council for Sustainable Development (WBCSD), a
Geneva-based coalition of 170 international companies. Launched in1998, the
Initiative’s mission is to develop internationally accepted greenhouse gas (GHG)
accounting and reporting standards for business and to promote their broad adoption.
The GHG Protocol Initiative comprises two separate but linked standards:
• GHG Protocol Corporate Accounting and Reporting Standard (this document, which
provides a step-by-step guide for companies to use in...