May 6, 2026
Carbon Accounting Takes Another Step Forward:
Understanding the Proposed Updates to the Greenhouse Gas Protocol
The global landscape for emissions reporting is undergoing its most significant transformation in over two decades. The Greenhouse Gas Protocol (GHGP) – a key standard for greenhouse gas (GHG) calculations for nearly all global climate regulations – is updating its standards to meet the demands of a data-driven, regulated era.
As the Protocol underlies myriad global frameworks, standards, and regulations – including the Science Based Targets initiative (SBTi), California SB 253, and European Sustainability Reporting Standards (ESRS) – its evolution represents a vital update with global impact.
This issue brief is designed to help sustainability practitioners understand possible shifts in Scope 2 and Scope 3 carbon accounting.
- An overview of proposed changes to the Scope 2 Guidance and Scope 3 Standard.
- An overview of the GHGP’s history and new leadership era following the appointment of Tim Mohin as CEO, and what it signals for carbon standards.
- A projected roadmap to 2027, outlining critical consultation phases and publication milestones.
Designed for sustainability professionals, corporate controllers, and carbon accounting experts, this resource supports informed strategic planning as organizations align their decarbonization goals with the next generation of GHG standards.
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