LAYER 3 · Management systems & specialist topics

GHG Protocol – Greenhouse Gas Accounting

The GHG Protocol is the most widely used international standard for greenhouse gas inventories, split into scope 1 (direct emissions), scope 2 (purchased electricity and heat) and scope 3 (15 value-chain categories). In Vietnam many listed facilities must inventory GHG under current regulations, and export customers increasingly ask suppliers for emissions data.

  • Issuer: WRI / WBCSD
  • Scope: International

Criteria used by FTS Impact Lab

In the Assess tool you can check your initiative against each criterion below (met, partly met, not met, not applicable).

  1. Organisational boundary set (control or equity share)
  2. Scope 1 inventory: fuels, vehicles, refrigerants, processes
  3. Scope 2 from purchased electricity (location and/or market-based)
  4. The 15 scope 3 categories screened and largest ones calculated
  5. Base year, sourced emission factors and reduction target
  6. Data internally checked or independently verified

Example indicators to track

  • Total scope 1, 2, 3 emissions (tCO₂e)
  • Emissions intensity (tCO₂e per unit or per revenue)
  • % renewable electricity
  • % reduction vs base year
Read the full explainer on Sustainability 360°

FTS Impact Lab refers to this framework for analysis and advice. Results are not a certification or an official conformity assessment.

FROM SUSTAINABILITY 360°

Newsletter 360

Weekly analysis, CSR–ESG trends and new frameworks from Sustainability 360°.