Greenhouse Gas Protocol Research Articles

Untangling deliverability, additionality and double counting related to renewable energy certificates for improved scope 2 emissions accounting

Abstract The Greenhouse Gas (GHG) Protocol is the most widely used global standard for voluntary corporate GHG emission accounting and reporting (WBCSD/WRI 2004, Walenta 2021). Initially developed in 2001 through a multistakeholder process with heavy industry involvement, the standard has since been updated and elaborated multiple times. A central concept within the standard is the organization of corporate emissions into direct (scope 1) and indirect emissions, with the latter category further divided into point-of-generation emissions from purchased and consumed electricity, heating, cooling, and steam (scope 2) and all other indirect emissions (scope 3). With corporate electricity consumption accounting for around 15% of global GHG emissions (Schäfer et al 2025), scope 2 emissions are a central component of most company’s GHG accounts. Since 2015, the GHG Protocol has permitted companies to report scope 2 emissions through purchases of renewable energy certificates (RECs) (GHG Protocol 2015) (Box 1). Each REC purchase allows a company to report zero scope 2 emissions for 1MWh of its electricity consumption as if the company is physically supplied by the renewable generation facility that they bought the REC from. Since then, companies have greatly increased their RECs purchases and RECs have come to play an important role in companies´ reporting on progress against net-zero targets (Langer et al 2024, Bjørn et al 2022, 2025, Ruiz Manuel and Blok 2023).

Nursing and Climate Mitigation: Decarbonization.

The consequences of climate change have led to a planetary crisis. This article reviews climate change causes and what is required to mitigate, or decrease, planet-warming greenhouse gas (GHG) pollution. The international Greenhouse Gas Protocol, which provides the framework for understanding how GHGs are identified and measured, is discussed, including actions nurses can take in all practice settings. We highlight nurse leaders working to find solutions globally and the necessary elements in nursing education that will help nursing and interdisciplinary students understand and prepare for a career in a warming world. Examples are included concerning how professional organizations can drive change at scale to tackle this critical challenge.

Almost 10 years of dual reporting of Scope 2: chaos or comparability?

Investors, regulatory bodies, customers, and other stakeholders are increasingly concerned about climate change and demand meaningful, comparable and consistent corporate Greenhouse Gas (GHG) Emission Scope 1 and 2 data. Companies are responding to these demands by disclosing their annual GHG emissions and setting ambitious climate targets to reduce their impact on the environment. In 2015, the GHG Protocol has introduced a dual reporting method for estimating Scope 2 emissions and has started a review process to update its standards. Based on an in-depth analysis of corporate Scope 1 and 2 carbon disclosure from 2019 to 2023 of 102 companies in the European chemical and pharmaceutical industry, the study reveals that there exists heterogeneous disclosure practices of market- and location-based Scope 2 GHG emissions, which do not comply with the requirements set by the GHG protocol. Moreover, the analysis has identified several accounting issues and a lack of transparency when setting a reduction target and reporting progress against it. The results imply that the dual reporting method itself does not necessarily represent a problem, but the missing clear distinction of the Scope 2 methods used in corporate carbon disclosure. Based on the findings, implications for research, policy makers and standard setters are provided.

Estimated carbon emissions and support cost savings to telemedicine for patients with tracheal diseases.

Estimated carbon emissions and support cost savings to telemedicine for patients with tracheal diseases.

Unmasking the Environmental Costs of In-Person General Surgery Residency Interviews.

Unmasking the Environmental Costs of In-Person General Surgery Residency Interviews.

Analisis Jejak Karbon Aktivitas Pendidikan Universitas Batanghari pada Masa Pandemi Covid-19

This research aims to measure the amount of carbon footprint resulting from activities at Batanghari University during the Covid-19 pandemic. The analytical method used is carbon footprint calculation based on the GHG Protocol (The Greenhouse Gas Protocol) and guidelines from the International Panel on Climate Change. The research results show that the total carbon footprint of Batanghari University campus activities in the period June – November 2021 reached 399,843 tons.CO2-eq. This calculation was carried out in 3 (three) main areas, namely first, emissions from the use of official vehicles amounted to 0.0882 tons.CO2-eq and the use of LPG in the kitchen amounted to 0.107 tons.CO2-eq. Second, emissions from electricity use are 118,774 tons.CO2-eq/kWh, and paper use is 0.563 tons.CO2-eq. The three emissions from transportation activities amounted to 273,576 tons.CO2-eq, waste disposal amounted to 4.71 tons.CO2-eq, and LPG use in canteens amounted to 0.859 tons.CO2-eq.

Cradle-to-gate life cycle assessment of polypropylene, polycarbonate, and polyphenylene sulfide dielectric polymers

Polypropylene (PP), polycarbonate (PC), and polyphenylene sulfide (PPS) are widely used in film capacitors for their excellent dielectric properties. With growing energy storage demands, evaluating their environmental impact is crucial. However, comprehensive life cycle studies remain limited. This study assesses environmental performance of PP, PC, and PPS using life cycle assessment (LCA) methodologies, including Eco-indicator 99, Ecopoints 97, CML-IA, and Greenhouse Gas Protocol. Data from Ecoinvent database were analyzed using SimaPro software. The functional unit is 10.58 kg of polymer, corresponding to dielectric PP film rolls with dimensions of 500 mm width, 10,000 m length, and 2.3 microns thickness. PC and PPS have the same width and thickness but reduced lengths of 7,667 m and 6,815 m, respectively. Eco-Indicator 99 results show PPS with the highest environmental impact: 1.45E-05 DALY carcinogenic effect and 9.82 PAFm2yr ecotoxicity. PC has moderate effects: 8.85E-07 DALY and 1.48 PAFm2yr, while PP has the lowest: 3.10E-07 DALY and 0.197 PAFm2yr. Fossil fuel consumption by CML-IA shows PPS exceeds PP by 60.61%, PC by 19.05%, and PC exceeds PP by 34.92%. Thus, PPS has the largest environmental footprint, PC ranks second, and PP is the most sustainable. Optimizing material selection can enhance sustainability in capacitor manufacturing.

The current state of carbon footprint quantification and tracking in the agri-food industry

The agri-food sector is a major contributor to greenhouse gas (GHG) emissions, accounting for approximately 30% of global energy consumption and a substantial share of CO₂, CH₄, and N₂O emissions. As global food systems transition toward sustainability, carbon footprint quantification has become critical for reducing environmental impacts and achieving carbon neutrality goals aligned with the European Green Deal. This paper provides a comprehensive review of methodologies for carbon footprint assessment, including the GHG Protocol – Product Standard, ISO 14064, ISO 14067, Life Cycle Assessment (LCA), and PAS 2050, and their applications in food production systems. A case study on the wheat-to-bread supply chain illustrates the practical application of these frameworks in carbon footprint calculation. The study explores key challenges in carbon footprint tracking, such as data availability and quality issues, complexity of global supply chains, standardization gaps, and financial constraints for small and medium-sized enterprises (SMEs). It further highlights emerging digital technologies, including artificial intelligence (AI), blockchain, and IoT sensors, which enhance emission monitoring, optimize agricultural inputs, and improve transparency in food supply chains. Additionally, the study examines the role of policy frameworks, particularly EU regulations, and the impact of consumer behavior on sustainable food choices. Findings indicate that livestock and fisheries remain the highest-emitting subsectors, while plant-based foods have significantly lower carbon footprints. Integrating digital solutions, standardized methodologies, and regulatory incentives is crucial for improving carbon accounting accuracy and accelerating decarbonization efforts. The paper concludes with recommendations for policymakers, industry stakeholders, and researchers, emphasizing harmonized reporting frameworks, improved access to open carbon databases, and investment in climate-smart agriculture. Strengthening consumer engagement and implementing eco-labeling strategies can further drive demand for low-carbon food products, supporting the transition toward a sustainable and climate-resilient food system.

Carbon footprinting and environmental impact of gastrointestinal endoscopy procedures at a tertiary care institution: a prospective multi-dimensional assessment

BackgroundGiven the imperative to combat climate change, reducing the healthcare sector’s implications on the environment is crucial.ObjectiveThis study aims to offer a comprehensive assessment of the environmental impact of gastrointestinal...

Impact of Soil Use On Winter Greenhouse Gas Emissions: The Agricultural Sector in Alagoas Through An Emissions Inventory

Objective: To prepare a greenhouse gas inventory within the state of Alagoas for 2019, using data and factors from livestock and agriculture. Theoretical framework: Preparing an inventory is an important tool for understanding climate change that is directly related to greenhouse gas (GHG) emissions, mostly resulting from anthropogenic activities. In Brazil, agriculture stands out as one of the main sources of emissions, driven by the production of grains and animals for domestic and foreign consumption. Due to the difficulty of direct measurement, emissions are often assessed through inventories. The GHG emissions inventory is one of the basic tools that provides relevant data to direct certain public policies, or civil society actions, to reduce GHG emissions into the atmosphere, given that the state of Alagoas has few scientific productions on GHG sources and emissions. Methodology: Emissions were calculated by multiplying the emission coefficient following the methodology proposed by the IPCC, GHG Protocol, using the multiplication of the emission coefficient also indicated by the IPCC, MCTIC, EMBRAPA by the total number of heads or by the number of hectares of each crop in 2019 to calculate emissions. The results were then transformed into figures to facilitate understanding and analysis. Results and Discussions: N2O emissions from temporary and permanent crops, and N2O and CH4 emissions from flooded rice crops; as well as CH4 and N2O emissions from the livestock sector, totaling 10.53 MtCO2e of emissions in 2019. Comparing with other results, differences were noted in the total emissions due to the adoption of different methodologies and factors, as well as in what to measure, so this article presents advances and limitations, contributing to a greater depth of understanding of emissions. Research Implications: This research contributes to the scientific literature, public policy actions and environmental planning, as well as understanding and analyzing the impacts on the agricultural sector, and methodological and scientific advances, and the promotion of new research and data updates that can guide new research and updates. Originality/value: This study provides a regional focus on Alagoas, with consistent applications of international methodologies (IPCC, GHG Protocol) in local contexts. It serves as a basis for local public policies, environmental and climate impacts, expanding knowledge about the state's emissions, and encouraging innovation in local methods, as well as awareness and social mobilization.

Towards Sustainability: Tracking Carbon Footprint Trends at Ezemvelo KZN Wildlife

Carbon footprint assessment is important to combat global warming and promote sustainability. Globally, organizations committed to biodiversity conservation are essential for maintaining ecosystems and the people who inhabit them. Nonetheless, these organizations produce a carbon footprint due to their operating operations. Hence, this study aimed to assess the specific carbon footprint of the Ezemvelo KZN Wildlife (EKZNW) to improve its understanding of its environmental implications and encourage sustainable behaviors within its particular missions. Using the greenhouse gas protocol corporate accounting and reporting standard as a guide, the study methodology examines greenhouse gas emissions from direct (Scope 1) and indirect (Scopes 2 and 3) sources related to Ezemvelo wildlife activities over five years (2014/2015--2018/2019). The results show that 34,016.62 tons of carbon dioxide equivalent (tCO2e) are emitted on average each year. The majority of these emissions are caused by Scope 2 electricity consumption, which accounts for 23,475.82 tCO2e, and Scope 1 emissions, which account for 7,826.20 tCO2e. Furthermore, there was a noticeable difference in emissions between the reserves, with the Imfolozi Game Reserve having the highest emissions. The findings of this study direct EKZNW toward ecologically conscious behaviors by acting as a catalyst for educated decision-making. The insight gained paves the way for proactive steps to lower carbon emissions, coordinating conservation efforts with more general goals of sustainability and climate resilience.

Up to half of companies would be behind on their climate targets under stricter scope 2 accounting rules

Abstract Companies have been accused of overstating their scope 2 emission reductions through purchases of ineffective renewable energy certificates. Therefore, several actors have proposed stricter accounting rules targeting additionality and deliverability. In this paper we explore how such restrictions would quantitatively affect the scope 2 emissions and target progress reported by companies. We consider three accounting restrictions: geographical proximity, facility age, and power purchase agreement. The study involves adjusting the market-based scope 2 emissions reported by 206 companies based on the portion of their purchased RECs that would become invalid under the proposed accounting restrictions. We find that the sample companies have more than doubled their purchases of RECs between their base year (typically 2019) and 2022, in part driven by RECs that would be invalid under the proposed accounting restrictions. The introduction of all three accounting restrictions would entail that the combined scope 2 emission reduction reported by companies falls from 21% to 17%. Similarly, the share of sample companies that were behind on their climate target in 2022 would increase from 28% to 50% under all three accounting restrictions. However, a small subset of the company sample has over time replaced potentially invalid RECs with valid RECs, and the accounting restrictions would lead to improved target performance for these companies. Our findings can inform the revision of the Greenhouse Gas Protocol and emerging accounting standards around renewable fuels.

Carbon Footprint Analysis of an Outpatient Dermatology Practice at an Academic Medical Center

There is growing awareness of the US health sector's substantial contribution to the country's greenhouse gas (GHG) emissions, exacerbating the health threats from climate change. Reducing health care's environmental impact requires understanding its carbon emissions, but there are few published audits of health systems and fewer comprehensive emissions analyses at the clinic or department level. To quantify the annual GHG emissions from a large outpatient dermatology practice, compare relative sources of emissions, and identify actionable targets. This quality improvement study involving a comprehensive carbon footprint analysis (scopes 1-3) of a large (nearly 30 000 visits/y), outpatient medical dermatology practice within the University of Pennsylvania's academic medical complex was conducted following the GHG Protocol Corporate and Corporate Value Chain reporting standards for fiscal year 2022 (ie, July 2021 through June 2022). Data were obtained through energy metering, manual audits, electronic medical records, and administrative data. Data were converted into metric tons of carbon dioxide equivalent (tCO2e), allowing comparison of global-warming potential of emitted GHGs. Primary outcomes were tCO2e by scope 1 (direct emissions), scope 2 (indirect, purchased energy), and scope 3 (indirect, upstream/downstream sources), as well as by individual categories of emission sources within each scope. Scope 3 contributed most to the clinic's carbon footprint, composing 165.5 tCO2e (51.1%), followed by scope 2 (149.9 tCO2e [46.3%]), and scope 1 (8.2 tCO2e [2.5%]). Within scope 3, the greatest contributor was overall purchased goods and services (120.3 tCO2e [72.7% of scope 3]), followed by patient travel to and from the clinic (14.2 tCO2e [8.6%]) and waste (13.1 tCO2e [7.9%]). Steam and chilled water were the largest contributors to scope 2. Clinic energy use intensity was 185.4 kBtu/sqft. In this quality improvement study, the composition of emissions at the clinic level reflects the importance of scope 3, paralleling the health sector overall. The lower-resource intensity of the clinic compared to the average energy requirements of the total clinical complex led to a relatively large contribution from scope 2. These findings support efforts to characterize high-yield emissions-reduction targets and allow for identification of actionable, clinic-level steps that may inform broader health system efforts.

Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis

ABSTRACTThe pressing impacts of global climate change and the emergence of stringent carbon disclosure regulations put pressure on organizations to transform and account for their emissions, beyond operational boundaries and encompass upstream and downstream value chains. Current management literature, practices, and skills fall short of addressing the importance and contribution of carbon accounting and reporting (CAR) in adopting sustainable operations management practices. This paper aims to deliver comprehensive guidance for companies on the benefits of CAR in facilitating the transformation and adoption of sustainable business practices. We develop a holistic and inclusive framework encompassing “value” and “values” perspectives. The framework explores how these forces shape company strategy and illustrates how CAR can enhance sustainable operations management, resulting in sustainable business outcomes. We test our hypothesis through a real‐world case of a public transportation services company by following the Greenhouse Gas (GHG) Protocol and Global Reporting Institute (GRI) reporting standards, demonstrating how comprehensive measurement, analysis, and reporting of carbon emissions linked to operational processes and value chains can transform firms. This transformation includes reducing environmental impacts, managing risks, strengthening stakeholder engagement, sharing value and responsibility within value chains, promoting technology adoption and innovation, and making well‐informed decisions to improve the efficiency of products and services. As demonstrated in this research, CAR could significantly assist companies in strategically identifying emissions hotspots, establishing precise reduction targets, and aligning with environmental regulations and the United Nations Sustainable Development Goals.

Sustainability: Greenhouse Gas Protocol and Global GHG Emissions’ Status and Trends

Climate change is the biggest health threat to humanity, profoundly impacting the UN Sustainable Development Goals (SDGs), demanding urgent attention and action. This study presents the evolution and domains of the ESG concept, along with the importance of sustainability reporting. The widely accepted standards for sustainability reporting have been enumerated. The Greenhouse Gas (GHG) Protocol has been discussed in detail, including Scope 1 (direct), Scope 2 (indirect), and Scope 3 (value chain) GHG emissions, along with Scope 4 (avoided emissions); and setting GHG targets. The SBTi criteria and recommendations for near-term and net-zero targets for GHG coverage of the seven GHGs covered by UNFCCC, Kyoto Protocol, and GHG Protocol are also presented. The analysis of GHG emissions shows a significant increase since the start of the 21st century, rising from 36.18 to 52.96 Giga tons of CO2 equivalent (46.41%) between 2000 and 2023. In 2023, around 62.73% of global GHG emissions came from the top six contributors: China (30.10%), the USA (11.25%), India (7.8%), the EU27 (6.08%), Russia (5.05%), and Brazil (2.45%). The CAGR of GHG emissions with 1990 as the base year is negative for the EU27 (-1.25%), Japan (-0.71%), Russia (-0.42%, and the USA (-0.12%) against the global CAGR of +1.47%. Overall, emissions increased in 2023 compared to 2022 for the top contributors, except for the USA (-1.41%), the EU27 (-7.48%), and Japan (-6.01%). Further research is needed to assess progress toward climate change targets and to implement emission reduction strategies across all sectors in every country.

Toward climate neutral data centers: Greenhouse gas inventory, scenarios, and strategies.

Toward climate neutral data centers: Greenhouse gas inventory, scenarios, and strategies.

Analysis of Greenhouse Gas Emissions of a Mill According to the Greenhouse Gas Protocol

This article discusses the challenges of adapting to and mitigating climate change through sustainable resource management in the agri-food sector. These aspects are mandatory obligations for businesses under new EU directives and regulations. Greenhouse gas (GHG) emissions must be controlled at every stage of the value chain, from the acquisition of raw materials to transportation and cooperation with suppliers. The purpose of this paper is to analyze the areas generating GHG emissions in the agri-food enterprise toward the development of guidelines for the sustainable development of domestic food production. This paper presents a GHG study in three scopes at one of the mills in Poland based on the GHG protocol methodology. The analysis of consumption of energy carriers was used to determine GHG emissions (Scopes 1 and 2), and the total amounted to about 2.1 million kg CO2eq (the share of Scope 1 was about 16% and Scope 2 as high as 83%), and the average carbon footprint of flour production in terms of unit weight was 0.040 kg CO2eq/kg. Extending the analysis to Scope 3, the emissions associated with this scope accounted for the largest share (92%), while Scopes 1 and 2 accounted for only 8%. The determined carbon footprint (considering the three GHG emission scopes) was 0.52 kg CO2eq/kg. In Scope 3, the largest contribution was from category 1 emissions (92%) related to grain cultivation, and category 5 (6%) were emissions related to the transportation of sold products. The smallest impact is from category 3 emissions related to the management of generated waste. Regular calculation and reporting of emissions in each area enables the company to more fully understand its environmental impact, identify risks and implement changes that bring financial and environmental benefits.

Do’s and Don’ts in Climate Impact Assessment of University Campuses: Towards Responsible, Transparent and Comprehensive Reporting

With the commitment of more and more universities to decrease greenhouse gas emissions, standardizing the modeling is now becoming urgent. To date, published climate-relevant emissions can be based on completely different and incomparable accounting methods, as shown with results between 6 and 2696 t CO2e for the use phase of the same campus. This article aims to identify, compare, and evaluate the different modeling approaches behind this. For this purpose, this article proposes basic attributes of emissions modeling and reporting. Of the three established approaches to emissions accounting, sector logic (territorial carbon accounting) produces the lowest figures. Reporting in accordance with the greenhouse gas protocol, which has become established worldwide, can also shift the responsibility outside the institutional consumer. Life-cycle assessment, instead, essentially includes provision costs triggered by the consumer. The different modeling approaches also overlap with different coverage of emission sources, for which a standard set is being proposed. Such emissions modeling should finally lead to the determination of university-specific climate performances, i.e., the CO2e emissions per capita and per m2 of gross floor area. Infrastructure and procurement expenses must be recorded in addition and converted to an annual average.

Category-specific benchmarking of Scope 3 emissions for corporate clusters

Category-specific benchmarking of Scope 3 emissions for corporate clusters

Municipal Waste Treatment: Climate Change Mitigation Impacts and Carbon Credit Market Effects

Objective: Analyze the feasibility of proposing a comprehensive methodology for inventorying greenhouse gas (GHG) emissions from urban waste, with the goal of enhancing the attractiveness of carbon credits and demonstrating their impacts on climate mitigation. Theoretical Framework: The research is grounded in theories related to climate change, the circular economy, and urban waste management. Global warming is discussed through the works of authors such as David Wallace-Wells and José Goldemberg, alongside concepts from the GHG Protocol and Life Cycle Assessment (LCA). Method: The methodology involves a bibliographic review, document analysis, and exploratory research using secondary and qualitative data. Scientific articles and documents from organizations such as the IPCC and EMBRAPA, among other academic sources, were utilized. Results and Discussion: The research emphasizes that proper management of urban waste, aligned with the principles of the circular economy, can substantially reduce GHG emissions. "Zero Waste" projects are analyzed as viable alternatives for mitigating emissions and obtaining carbon credits. The Life Cycle Assessment (LCA) of products is identified as crucial for inventorying emissions across various stages of the life cycle, thereby facilitating the certification process for carbon credits. Research Implications: The proposed methodology can encourage new investments in recycling and waste reuse, as well as support the establishment of waste treatment units that maximize resource recovery and minimize environmental impacts.Originality: This study contributes to the literature by presenting an innovative approach to the management of urban waste and carbon credits, highlighting the importance of LCA in certifying reduced emissions. Originality: This study contributes to the existing literature by introducing an innovative approach to urban waste management and carbon credits, underscoring the importance of LCA in the certification of reduced emissions.