Preface
We are pleased to present the 2025 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.
Be sure to check out On the
Radar (also available as a stand-alone
publication), which briefly summarizes emerging
issues and trends related to the accounting and reporting topics
addressed in the Roadmap.
Appendix
E highlights substantive changes made to the Roadmap since issuance
of the 2024 edition.
We hope you find this Roadmap to be a useful resource as you prepare
to report in accordance with the GHG Protocol, and we welcome your suggestions for improvements. If
you need assistance with applying the guidance or have other questions about this
topic, we encourage you to consult a Deloitte professional listed in the contacts section of this
publication.
Footnotes
1
For the full titles of standards and other literature
referred to in this publication, see Appendix C. For a list of
abbreviations used in this publication, see Appendix D.