Greenhouse Gas Protocol Reporting Considerations

Roadmap
Greenhouse Gas Protocol Reporting Considerations (June 2025)

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This Roadmap consolidates and simplifies the concepts in the Greenhouse Gas (GHG) Protocol, a set of standards and related guidance that provides for (1) mandatory reporting of Scope 1 emissions (i.e., direct GHG emissions from sources within the reporting company’s organizational boundary); (2) mandatory reporting of Scope 2 emissions (i.e., indirect GHG emissions from the generation of purchased or acquired electricity, steam, heat, or cooling that is consumed by operations within the reporting company’s organizational boundary); and (3) an election to report, in the manner prescribed, Scope 3 emissions (i.e., indirect GHG emissions other than those classified in Scope 2, which occur in the upstream and downstream activities of the reporting company’s value chain). Topics addressed include:

Determining the reporting company’s organizational boundary under the equity share, financial control, or operational control approach.
Classifying GHG emissions by scope (Scope 1, Scope 2, or Scope 3).
Calculating GHG emissions and choosing a base year to track the emissions over time.
Distinguishing among the 15 categories of Scope 3 emissions.
Accounting for GHG emissions from leased assets.
Accounting for GHG reductions.

Also available is On the Radar: Greenhouse Gas Protocol Reporting Considerations, a high-level summary of key issues related to the accounting and reporting topics addressed in Deloitte’s Roadmap Greenhouse Gas Protocol Reporting Considerations.

Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.

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