GHG Protocol and ISO Form Landmark Partnership for Unified Carbon Accounting
Date: 9 September 2025 | Location: Geneva, Switzerland
The International Organization for Standardization (ISO) and the Greenhouse Gas Protocol (GHG Protocol) have announced a strategic partnership to harmonize their greenhouse gas (GHG) emissions accounting standards and co-develop new global standards.
Key Highlights
- Unified Standards – ISO’s 14064 series and the GHG Protocol’s Corporate, Scope 2, and Scope 3 standards will be combined into co-branded, harmonized international standards.
- Product Carbon Footprint – A new joint standard will provide granular, value-chain emissions data to guide corporate decarbonization.
- Market Impact – Creates a common global language for emissions accounting, reducing complexity, lowering reporting burdens, and improving consistency for companies, investors, regulators, and policymakers.
- Global Alignment – Supports calls for harmonization from the B7, ISSB, and upcoming COP30 negotiations.
- Long-term Collaboration – Establishes a mechanism for continuous co-development of standards covering corporate, product, and project-level GHG accounting.
Significance
This partnership marks a major step toward global standardization in GHG measurement and reporting, providing trusted, comparable carbon data that can accelerate net-zero pathways and advance the goals of the Paris Agreement.
GHG Protocol vs. ISO 14064: Key Differences
As climate regulations tighten and corporate transparency becomes essential, organizations are increasingly formalizing how they measure and report greenhouse gas emissions.
Two of the most widely used standards—GHG Protocol and ISO 14064—are both valuable, but they serve different purposes.
What Is the GHG Protocol?
The GHG Protocol is the world’s most widely used emissions accounting framework.
It provides detailed guidance for corporate-level emissions reporting, covering:
- Scope 1: Direct emissions from owned or controlled operations
- Scope 2: Indirect emissions from purchased electricity, heat, or steam
- Scope 3: All other value-chain emissions
The Protocol underpins key disclosure systems such as CDP, SBTi, TCFD, and CSRD in the EU, offering standardized methodologies and sector-specific tools.
What Is ISO 14064?
ISO 14064 is a series of international standards focused on quantification, monitoring, reporting, and verification of GHG emissions.
It is divided into three parts:
- ISO 14064-1 – Organization-level emissions and removals
- ISO 14064-2 – Project-level GHG reductions (e.g., offset projects)
- ISO 14064-3 – Validation and third-party verification of GHG assertions
Unlike the GHG Protocol, ISO 14064 is designed for certified third-party verification, making it ideal for organizations seeking independently verified reports.
Choosing the Right Framework
| Use GHG Protocol if you… |
| Need to align with voluntary disclosures like SBTi, CDP, or CSRD |
| Want detailed, sector-specific methodologies |
| Focus on internal footprinting and value-chain strategy |
| Use ISO 14064 if you… |
| Require certified third-party verification |
| Are preparing for compliance audits |
| Conduct project-level emissions reductions or offsetting |
Can You Use Both?
Yes—many organizations do.
For example, you might:
- Use the GHG Protocol to calculate and structure emissions data
- Verify the results using ISO 14064-3 for transparency and certification
This dual approach combines the methodological rigor of the GHG Protocol with the verification credibility of ISO standards.
Conclusion
The GHG Protocol provides depth, structure, and alignment with global initiatives, while ISO 14064 offers clarity, flexibility, and trusted third-party assurance.
Together, they form a comprehensive toolkit for organizations serious about carbon reporting—whether starting a net-zero journey or advancing a mature ESG strategy.
Carbon-Zero Support
Whether you need help calculating operational carbon emissions or require independent verification of in-house calculations, Carbon-Zero can help.
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