Preface

We are pleased to present the inaugural edition of Greenhouse Gas Protocol Reporting Considerations. An increasing number of reporting companies have been voluntarily issuing sustainability reports each year, and the pace of sustainability reporting will continue to accelerate as regulators make, or are expected to make, such reporting mandatory. For entities that are preparing for the new reporting requirements, understanding the Greenhouse Gas (GHG) Protocol1 has become a top priority. Accordingly, this Roadmap consolidates and simplifies the concepts in the GHG Protocol for preparers of sustainability reports as well as for practitioners who are performing assurance or advisory services related to reporting under the protocol.