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This discussion paper by the NewClimate Institute evaluates scope 3 accounting practices in the technology sector and provides recommendations for standard-setting bodies including the GHG Protocol, ISO, and SBTi to ensure corporate emissions reductions reflect real-world decarbonisation.

This briefing by Zero Carbon Analytics examines the transition from annual to hourly matching for accounting scope 2 emissions. It argues that hourly matching—requiring electricity consumption to be matched by renewable generation in the same hour—provides a more accurate reflection of decarbonisation and creates stronger market signals for renewable energy deployment than current annual standards. While 100% matching can be costly, the document suggests that partial matching (e.g., 80-90%) can maintain climate benefits while reducing costs. The briefing notes that the GHG Protocol is updating its Scope 2 Guidance, with a release expected in 2027, and highlights that hourly matching is already being implemented through 45 projects globally and specific regulatory frameworks like the EU's CBAM.

A report by Global Energy Monitor (GEM) reveals that major oil and gas power plant owners use accounting loopholes in the Greenhouse Gas (GHG) Protocol to hide billions of dollars in climate costs. By analyzing five top companies using the Global Energy Ownership Tracker and Climate TRACE data, GEM identified 10.7 million tonnes of undisclosed CO2 emissions for 2022, representing $2 billion in annual social costs.

The Climate Bonds Standard version 4.2 (CBS v4.2) is a voluntary labelling scheme designed to certify debt instruments, assets, and non-financial legal entities to ensure they are consistent with the goals of the Paris Agreement. It provides a science-based framework and sector-specific criteria to mobilise global capital for climate action through four primary certification pathways: Use of Proceeds (UoP), Asset, Entity, and Sustainability-Linked Debt (SLD).

The 'Checklist for Entity Certification' is a guide accompanying the Climate Bonds Standard v4.0, detailing the requirements for non-financial entities to achieve and maintain certification based on their climate mitigation performance, transition strategies, and governance.

This guide, commissioned by the Estonian Ministry of the Environment and prepared by the Stockholm Environment Institute Tallinn Centre, provides a methodological framework for organisations in Estonia to calculate their corporate greenhouse gas (GHG) footprint. It is based on international standards, primarily the GHG Protocol and ISO 14064, and includes a specific database of emission factors developed for the Estonian context.

This briefing by RMI and the Coalition on Materials Emissions Transparency (COMET) proposes three changes to carbon accounting principles to better drive emissions reductions in supply chains. The authors argue that current corporate-level reporting is insufficient for procurement decisions and advocate for a shift toward product-level disclosure based on primary data, fixed boundaries for comparison, and market-driven measurement incentives.

The RMI report 'COP26 Action Plan: Three Urgent Steps to Standardize Emissions Reporting' proposes a 'digitally native' GHG Protocol to improve the visibility and traceability of scope 3 greenhouse gas emissions across supply chains. The author argues that current accounting systems rely too heavily on approximations and spreadsheets, which hinders the ability to compare companies and incentivize decarbonization. The plan outlines a three-step transition: establishing unified accounting principles that prioritize primary data over averages, building a technical architecture based on distributed ledger technology to track embodied carbon at the product level, and evolving the market so that carbon emissions become a digital 'unit of trade' integrated into corporate financial disclosures.

This guidebook provides instructions for technical staff on how to customize existing GHG Protocol calculation tools to better suit specific greenhouse gas programs or national and regional contexts.

This guide details the greenhouse gas (GHG) inventory methodology used by the World Resources Institute (WRI), covering the reporting period from Fiscal Year 2010 to 2021. It outlines the organizational boundaries, operational scopes, and specific calculation methods for direct and indirect emissions in accordance with the GHG Protocol Corporate Accounting and Reporting Standards.

This report introduces the U.S. Public Sector Protocol, a tailored interpretation of the GHG Protocol Corporate Accounting and Reporting Standard designed to help government organizations in the United States quantify and report greenhouse gas emissions.