- In force · under revisionInternationalghg
GHG Protocol Corporate Standard
Corporate accounting and reporting standard
The foundation of a corporate inventory: boundaries, Scopes 1–3 and the base year. The full updated standard package is expected by the end of 2027; until then, the 2004 edition applies.
- In force · under revisionInternationalghg
GHG Protocol Scope 2 Guidance
Indirect emissions from purchased energy
Two Scope 2 methods: location-based and market-based. The guidance is under revision: hourly and geographic matching are being phased in and mainly affect voluntary claims about “clean” energy.
- In forceInternationalghg
GHG Protocol Scope 3 Standard
Value chain emissions
15 Scope 3 categories: 8 upstream and 7 downstream. The basis for accounting for suppliers, logistics, use of sold products and investments.
- In forceInternationalmrv
GHG Protocol Project Protocol
Accounting for the climate impact of projects
A neutral framework for quantifying project emission reductions. It remains in effect until the jointly updated ISO–GHG Protocol standard is published.
- In forceInternationalghg
ISO 14064-1:2018
Organization-level GHG inventory
Requirements for an organization-level inventory: boundaries, emission categories, uncertainty and reporting. Well suited to preparing for verification.
- In forceInternationalmrv
ISO 14064-2:2019
Project-level quantification of reductions and removals
Quantification, monitoring and reporting for emission reduction projects. The next edition is still a working draft.
- In forceInternationalghgmrv
ISO 14064-3:2019
Validation and verification
How an independent party checks inventories and project claims: levels of assurance, materiality and evidence.
2019 edition · confirmed in 2024Open the document: ISO 14064-3:2019 — opens in a new tab - In forceInternationalghgmrv
ISO 14065:2020
Requirements for validation and verification bodies
Competence, impartiality and consistency of bodies that validate and verify environmental information. Relevant when choosing a verifier.
- In forceInternationalcbam
ISO 14067:2018
Carbon footprint of products
Calculating a product's footprint over its life cycle. Useful when buyers ask for emissions per unit of product.
- Transitional periodInternationalmarket
ISO 14068-1:2023
Carbon neutrality
Priority on reducing your own emissions, use of high-quality carbon units and transparent substantiation of a neutrality claim.
- Draft · not appliedInternationalmrv
ISO/WD 14064-2.2
Working draft of the third edition
Listed for monitoring only; it is not treated as an applicable standard until ISO publishes the final edition.
- In forceInternationalghgmrv
IPCC 2006 Guidelines + 2019 Refinement
Methodologies for national inventories
Tier 1–3 methods and default emission factors. Used when no national or supplier-specific factors are available.
- In forceInternationalghg
IPCC AR6 — global warming potentials
100-year GWP values
GWP values for converting to CO₂e: fossil CH₄ 29.8, non-fossil CH₄ 27.0, N₂O 273. Whichever version you choose (AR5 or AR6), apply it consistently.
- In forceInternationalpcaf
PCAF Global Standard · Part A
Financed emissions
Methods for accounting for financed emissions by asset class and a 1–5 data quality score for banks and investors.
- In forceEuropean Unioncbam
Regulation (EU) 2023/956 — CBAM
Carbon Border Adjustment Mechanism
The definitive period applies from January 1, 2026: CBAM goods above the threshold may be imported only by an authorized declarant, and embedded emissions are covered by certificates.
- In forceEuropean Unioncbam
Regulation (EU) 2025/2083 — CBAM simplification
50-tonne threshold and new deadlines
A single threshold of 50 tonnes per importer per year; certificates for 2026 imports go on sale on February 1, 2027; the first annual declaration is due by September 30, 2027.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2547
Methods for calculating embedded emissions
Methods for calculating the embedded emissions of goods in the CBAM definitive period: installation boundaries, direct and indirect emissions, precursors.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2546
Verification of embedded emissions data
Principles for verifying embedded emissions data under the definitive CBAM regime.
- In forceEuropean Unioncbam
Delegated Regulation (EU) 2025/2551
Accreditation of CBAM verifiers
Accreditation and verification requirements for the definitive CBAM regime; accredited verifiers get access after accreditation, but not before September 1, 2026.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2621
Default values
Legally binding default values for embedded emissions; corrections were published in July 2026.
2025 · correction 2026/1740Open the document: Implementing Regulation (EU) 2025/2621 — opens in a new tab - In forceInternationalmarketmrv
Paris Agreement · Article 6
International cooperation and carbon markets
6.2: cooperative approaches and ITMOs with corresponding adjustments; 6.4: the UN mechanism (PACM); 6.8: non-market approaches.
- In forceInternationalmarket
Article 6.4 mechanism registry procedure
International registry of the Paris Agreement mechanism
Operation of the Article 6.4 mechanism registry. An interim registry is used until the final infrastructure is launched.
- In forceInternationalmarket
ICVCM Core Carbon Principles
Integrity principles for carbon units
Ten quality principles for carbon units. A program's CCP-Eligible status does not mean that every unit it issues carries the CCP label.
CCP Assessment FrameworkOpen the document: ICVCM Core Carbon Principles — opens in a new tab - In forceInternationalmarket
VCMI Claims Code of Practice
Credible corporate claims
A framework for claims that use carbon units in addition to reducing a company's own emissions, and for disclosing supporting information.
- Transitional periodInternationalmrvmarket
Verra VCS Version 5
Voluntary carbon crediting program
Version 5 is available; it becomes mandatory for most new projects on January 1, 2027, with specific transition rules.
Version 5.0 / 5.1Open the document: Verra VCS Version 5 — opens in a new tab - In forceInternationalmrvmarket
Gold Standard for the Global Goals
Climate impact and the Sustainable Development Goals
Design, quantification and certification of climate impact with environmental and social safeguards and links to the SDGs.
- In forceInternationalmrv
GS4GG PAA MT400-10 · Tool 10
Grid emission factor calculation for A6.4
For issuances of vintage 2026 onward: annual data with a 10% discount, a 5% decline limit, a 24-month lag and criteria for renewables with storage.
- In forceInternationalghgpcaf
IFRS S1 and S2
Sustainability-related and climate-related disclosures
Requirements for disclosing climate-related risks and opportunities, including Scope 1–3 emissions, in reporting to investors.