GHG Protocol 

Developed as a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol provides the most widely recognised standard for greenhouse gas (GHG) accounting and reporting. It offers a comprehensive framework for businesses, governments and other stakeholders to measure and manage their direct and indirect emissions, as well as assess and report progress on reducing emissions and managing climate-related risks. The protocol categorises emissions into three scopes: Scope 1 (direct emissions from owned or controlled sources), Scope 2 (indirect emissions from the generation of purchased electricity, steam, heating and cooling) and Scope 3 (indirect emissions that occur throughout the value chain, including both upstream and downstream activities).