GHG Protocol
Set of international greenhouse gas accounting standards developed since 1998 by the World Resources Institute (WRI) and WBCSD. Its Corporate Standard introduced the distinction between scopes 1, 2 and 3, supplemented by dedicated Scope 2 and Scope 3 standards. It is the reference for the ESRS, the ISSB and SBTi; several revisions are under way.
See also: Scopes 1, 2 and 3
Reference source: ghgprotocol.org
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