The GHG Protocol is a method for calculating and reporting greenhouse gas (GHG) emissions. It is the most used tool internationally! How does it work? What are the specificities of the GES protocol? Should you choose the GHG Protocol or the Carbon Balance? Decryption!
1. The GHG Protocol: what is it?
1.1 Greenhouse Gas Protocol: definition and challenges
The Greenhouse Gas Protocol (Greenhouse Gas Protocol) provides standards and tools for economic actors to measure, report and reduce their emissions.
It is currently the most used method internationally... Just that!
What's at stake? Create a common carbon accounting framework Thus, extra-financial reports are comparable: we can identify good students from bad students, but above all we can propose concrete and relevant measurement and action tools. It is a real guideline for setting greenhouse gas (GHG) reduction goals and monitoring the evolution of carbon emissions. The purpose? Fighting against climate change.
1.2 The origin of this framework, in a nutshell
The GHG Protocol was launched by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI) in 2001.
The association of the same name also provides support and training to companies and governments.
2. How does the greenhouse gas protocol work?
2.1 6 greenhouse gases
The GHG protocol concerns the emissions of 6 main greenhouse gases emitted by human societies.
- Carbon dioxide (CO2), emitted by the combustion of fossil fuels, agricultural activities, deforestation and urbanization, etc.
- Methane (CH4), emitted mainly by the breeding of cattle and ruminants, but also by leaks during methanization processes (creation of biogas thanks to organic waste) or compost that is not sufficiently aerated.
- Hydrofluorocarbon (HFC), emitted by garbage dumps, mining and oil operations.
- Nitrous oxide (N2O), emitted mainly by the refrigeration and automotive industries.
- Perfluorocarbon (PFC), emitted by air conditioners, refrigeration systems and fire extinguishers.
- Sulfur hexafluoride (SF6), issued by the pharmaceutical industry.
2.2 4 main steps
The GHG protocol provides a method for reliable calculation of carbon pollution.
- Definition of the field of study: company concerned and activities taken into account (Scopes 1, 2 and 3), greenhouse gases included in the calculation, reference year.
- Calculation of emissions, according to Guidelines From the IPCC. Global Warming Powers (GWP) are then used to calculate equivalent CO2 emissions. The PRG makes it possible to compare the impact of a gas on the climate, compared to the impact of CO2, and thus to express the results in a common unit (CO2e).

3. Quality control and reliability of results, with the calculation of uncertainties. Third-party verification is possible.
4. Interpreting the results, definition of a reduction objective. Eventually, implementation of an action plan.
2.3 3 program categories
It is thanks to this protocol that we distinguish 3 scopes in a carbon footprint.
- Scope 1: direct emissions, linked to the combustion of fossil fuels by the company.
- Scope 2: indirect emissions, linked to the purchase or production of energy by the company.
- Scope 3: all other indirect emissions. This scope is the most complex to calculate, because it requires looking up the entire value chain, including the transport of goods and people, emissions related to purchases, digital technology, etc. For many companies, this represents most of their carbon emissions... The precision of the results, and therefore their usefulness, is very variable depending on the time granted by the company and the expertise of the person or tool carrying out the calculations!
3. GHG Protocol or carbon footprint: which one to choose?
The Carbon Balance is a bit like the French equivalent of the GHG Protocol. It was developed by the Agency for Ecological Transition (ADEME) in 2004, just after its international counterpart.
3.1 The carbon footprint, defined by ADEME
The Carbon Balance® is a method for accounting and reporting GHG emissions, which also includes tools and training courses.
This method is the most used in France. It is accessible to all economic actors, regardless of their level of maturity : the tools and recommendations are available at several levels.
The carbon footprint highlights the reduction of CO2 emissions, which is an integral step in the process. Thus, ADEME insists on the importance of raising awareness and involving stakeholders throughout the project. This makes it easier to implement reduction actions... And to maintain them over time!
The carbon footprint takes place in 5 steps.
- Choice of the project leader and the objectives.
- Definition of the scope of calculation (reference year, emissions taken into account, activities, etc.).
- Data collection, emissions calculation and interpretation. Identification of the most important emission sources, in particular.
- Realization of a reduction action plan, realistic, ambitious and relevant. Actions are prioritized according to their effectiveness and feasibility - in order to prioritize the most impacting actions.
- Synthesis and final feedback, making it possible to formalize the declaration of the company's carbon emissions.
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3.2 What are the differences between the Carbon Balance and the GHG Protocol?
The carbon footprint is intended to be more comprehensive and demanding than the GHG protocol, which gives it more precise instructions on accounting for indirect emissions (Scope 3).
Some examples of differences between the two methods.

Finally, what are the pros and cons?
- The Carbon Balance is better known and used in France. than its international counterpart.
- The action plan and its implementation are greatly facilitated. using the tools provided by ADEME (calculation of costs and necessary resources for example).
- The GHG Protocol, on the other hand, gives more precise calculation rules than the Carbon Balance, especially on the nerve of war for many companies: the Scope 3.
- The Carbon Footprint recommends not excluding any company activity of the scope of study. However, in practice, it is possible to do this... As in the GHG Protocol.
3.3 What about the ISO 14064 standard?
The ISO 14064 standard is based directly on the GHG protocol. It standardizes the quantification of carbon emissions and the drafting of declaration reports.
In addition, it requires verification by a third party - an optional element in the ADEME Carbon Assessment and the international protocol.
3.4 Which emission calculation method should you choose?
So How to choose between these three frames of reference to measure the environmental impact of a company?
In practice, the Carbon Footprint and the GHG Protocol are very similar. The ISO standard is similar in that it is based on the GHG Protocol.
La The accuracy of the results depends above all on the expertise of the person accompanying the measurement and the tool utilized to perform the calculations.
👉 Choose between these three carbon accounting methods ultimately depends on the needs of the company and the intended use of the results, both internally and externally.
At Sami, we support our customers in their choice according to their needs. Good to know: our platform adapts equally to the three standards! So, are we getting started on your climate action plan?
Sources:
Mission Décarbonation
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