When Two become One

Carbon Accounting & Reporting

If you’re familiar with Carbon accounting and reporting like we are at Boxfish, you’ll know that when it comes down to said quantitive and qualitative processes, the two most widely used and recognised frameworks are the Greenhouse Gas Protocol (GHG) and the International Organization for Standardisation (ISO)

However, announced in July this year, GHG and ISO will combine both of their corporate accounting standards into a single global accounting standard.

What is GHG & ISO?

Launched in 1998, the GHG Protocol is a multi-stakeholder partnership of businesses, non-governmental organisations (NGOs), governments, and others convened by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

Furthermore, ISO was developed in 1947 and is an independent, non-governmental internationalisation organisation bringing together global experts making auditing and standardisation easier.

The Importance of Standardisation

Standardisation has created not only more accountability regarding emissions but has also promoted the establishment of voluntary disclosures and target setting programs regarding sustainability.

Voluntary reporting standards often serve as the foundation for future mandatory legislation, this then helps industries adapt early before compliance becomes legally required. For example, for SME’s Carbonbaseline Reporting is a voluntary means of reporting which can then act as a gateway through to mandatory SECR.

What does this consolidation mean?

  • A set of consistent international standards that support decarbonisation and transition to a low-carbon economy

  • Consistent and comparable frameworks across product, entity and project accounting

In summary, this consolidation not only streamlines the process of carbon accounting & reporting but also minimises double reporting for businesses, allowing for higher efficiency and for a greater acceleration towards global decarbonisation.

According to Tim Mohin, the CEO of GHG Protocol, advancing global greenhouse gas accounting standards represents “a significant step” to harmonisation globally and simplification of reporting, putting the real emphasis on actually reducing emissions.

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