GHG Protocol Corporate Standard
Latest version · Revised 2004 — 3rd edition publication late 2027 (Phase 1 progress Dec 2025)
Indian use case
Default standard for Indian corporate inventories; cited by SEBI BRSR Core, RBI climate disclosure framework, SBTi Indian commitments.
Key points
- Scope 1/2/3 boundary definitions.
- Operational vs financial vs equity-share consolidation approaches.
- Companion guidance: Scope 2, Scope 3, Land Sector & Removals, Product Standard.
Sources
Related Indian regulation
- BRSR CoreSEBI
Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).
- CCTSBEE
Hybrid compliance + offset domestic emissions trading scheme administered by BEE under the EC (Amendment) Act 2022. Obligated entities receive sector-specific GHG-intensity targets and trade Carbon Credit Certificates (CCCs); voluntary projects can issue offset CCCs through Accredited Carbon Verifiers (ACVs).
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