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Chapter 1 — Introduction

1.3 Terms Denoting Requirements, Recommendations, and Options

1.3 Terms Denoting Requirements, Recommendations, and Options

The GHG Protocol uses specific terms to identify requirements, recommendations, and options for GHG emission statement preparers as follows:
  • “Shall” — Indicates “what is required.”2
  • “Should” — Indicates “a recommendation, but not a requirement.”3
  • “May” — Indicates “an option that is permissible or allowable.”4
  • “Needs,” “can,” and “cannot” — Variously used to (1) “provide recommendations on implementing a requirement”5 or (2) “indicate when an action is or is not possible.”6

Footnotes

2
Quoted from the Corporate Standard, Scope 2 Guidance, Scope 3 Standard, and Product Standard. In addition, the Scope 2 Guidance and Scope 3 Standard state that they use “[t]he term ‘required’ . . . to refer to requirements,” and the Product Standard similarly states that it uses “the term ‘required’ . . . to refer to ‘shall’ statements given elsewhere in the standard.”
3
Quoted from the Scope 2 Guidance, Scope 3 Standard, and Product Standard. Similarly, the Scope 3 Technical Guidance states that it “uses the term ‘should’ to indicate recommendations for calculations.”
4
Quoted from the Scope 2 Guidance, Scope 3 Standard, and Product Standard.
5
Quoted from the Scope 2 Guidance. Similarly, the Scope 3 Standard and Product Standard state that they sometimes use these terms to “provide guidance on implementing a requirement” (emphasis added).
6
Quoted from the Scope 2 Guidance, Scope 3 Standard, and Product Standard.