GHG Protocol Proposed Reporting Framework

The Greenhouse Gas Protocol has proposed a new multi-statement reporting framework to capture currently invisible decarbonization actions.

Updated on Sept. 24, 2026 in Environmental

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The Greenhouse Gas Protocol has introduced a new multi-statement framework aimed at standardizing corporate environmental disclosure and tracking previously hidden emissions mitigation actions. AI Illustration. Upload story photo >

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Should companies be required to provide more detailed public reports on their environmental decarbonization actions?

The Greenhouse Gas Protocol has published a report outlining a new multi-statement framework for emissions reporting following input from over 400 stakeholders. This research-stage initiative aims to better track corporate decarbonization efforts that are not currently visible across standard reporting scopes.

Why it matters

The proposed framework seeks to standardize how companies quantify their environmental impact by introducing tools that track previously hidden mitigation efforts. This shift aims to improve the accuracy of corporate climate data by filling gaps left by traditional inventory methods.

The framework includes a market-based inventory with 87 percent support, a greenhouse gas impact statement at 80 percent approval, and non-GHG indicators at 33 percent support. These figures reflect participant consensus on which reporting metrics provide the most value compared to existing standards.

The players

Greenhouse Gas Protocol

An international organization providing standards and tools for corporations to measure and report their greenhouse gas emissions.

The details

The framework expands corporate climate disclosure by requiring a market-based inventory—a method for calculating emissions that accounts for renewable energy procurement—alongside a dedicated greenhouse gas impact statement. It also introduces reports on non-GHG indicators to capture environmental factors outside of direct carbon emissions. Survey participants recommended that these additional measures remain optional initially to allow smaller companies to scale their data collection efforts without excessive administrative burden.

Timeline

  1. September 23, 2026: The Greenhouse Gas Protocol published its market feedback report.

  2. Q2 2027: A draft of the new reporting framework is expected to be released.

  3. Q4 2027: The final version of the report is expected for public adoption.

The Tech Race

This proposal extends the existing Greenhouse Gas Protocol standards by addressing the limitation of current scope-based inventory models. It marks a significant shift toward creating more granular metrics for corporate climate accountability.

This framework will eventually change the disclosure requirements for corporations currently using the Greenhouse Gas Protocol. Companies and sustainability professionals should anticipate new optional reporting categories that could become standard for environmental audits by late 2027.

The takeaway

The Greenhouse Gas Protocol is evolving its standards to better capture complex decarbonization actions that current inventories often miss. Stakeholders should track the release of the official draft framework in Q2 2027 to assess how these new reporting categories will impact their compliance obligations.

What happens next

The Greenhouse Gas Protocol is scheduled to release a draft of the framework in the second quarter of 2027, followed by a final version in the fourth quarter of 2027.

Further reading

For broader context on corporate sustainability standards, visit the Environmental section.

Source note: This article includes information reported by Argusmedia.

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Should companies be required to provide more detailed public reports on their environmental decarbonization actions?

GHG Protocol Proposed Reporting Framework