The GHG Protocol is the world’s most widely adopted framework for corporate greenhouse gas accounting and reporting. Developed jointly by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides organizations with a standardized methodology to measure, manage and disclose their emissions across the entire value chain [1]. The GHG Protocol explained in simple terms: it translates complex emissions data into a structured, comparable and auditable inventory, enabling businesses to track progress, set science-based targets and comply with regulatory frameworks such as the CSRD [2].
This article examines what the GHG Protocol is, how its three scopes are defined, the key steps to building a compliant GHG inventory, how it connects to mandatory disclosure frameworks, and how it applies specifically in the film, television and live events sector.
What is the GHG Protocol and where does it come from?
The GHG Protocol Corporate Accounting and Reporting Standard provides companies and other organizations with requirements and guidance for preparing a corporate-level greenhouse gas emissions inventory [1]. The framework was developed in response to a clear market need: without a shared methodology, emissions data reported by different companies were incomparable, making it impossible for investors, regulators and supply chain partners to assess climate performance consistently.
The standard covers seven greenhouse gases listed under the Kyoto Protocol: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3) [1]. All emissions are expressed in metric tonnes of carbon dioxide equivalent (tCO2e), a common unit that accounts for the different global warming potentials of each gas.
The standard is built on five core accounting principles: relevance (the inventory reflects the company’s actual emissions profile), completeness (all sources within the boundary are captured), consistency (methodologies remain stable over time for meaningful tracking), transparency (a clear audit trail supports external verification) and accuracy (emissions are neither systematically over- nor under-estimated) [1].
The GHG Protocol is not a static document. A major revision process is currently underway: a full draft of the revised Corporate Standard is expected for public consultation, with final revised standards targeted for the following year [3]. The Scope 2 Guidance is also being updated, with a public consultation period that recently concluded [4].
The three scopes of the GHG Protocol: a practical breakdown
The most widely referenced feature of a GHG Protocol explained overview is its three-scope categorization. Scopes define where emissions originate in relation to the reporting organization, enabling a clear delineation of direct and indirect impacts.
Scope 1: direct emissions
Scope 1 covers emissions from sources that are owned or controlled by the organization: fuel combustion in boilers, furnaces and vehicles; industrial process emissions; and fugitive releases such as refrigerant leaks [1]. These represent the emissions over which a company has the most direct operational control, and they are typically the starting point for any reduction strategy.
Scope 2: indirect emissions from purchased energy
Scope 2 captures indirect emissions from the generation of electricity, steam, heat or cooling that is purchased and consumed by the reporting organization [1]. The GHG Protocol Scope 2 Guidance standardizes how contractual instruments such as renewable energy certificates (RECs) and Power Purchase Agreements (PPAs) should be reflected in an inventory, allowing for both a market-based and a location-based calculation method. Companies are required to report both figures to enable comparability.
Scope 3: value-chain emissions
Scope 3 is the broadest category. It encompasses all indirect emissions that occur throughout the value chain, both upstream (purchased goods and services, business travel, capital goods) and downstream (use of sold products, end-of-life treatment, investments) [5]. For most organizations, Scope 3 represents the dominant share of total emissions. In many corporate inventories, value-chain emissions account for more than 80% of an organization’s total footprint [5], making robust Scope 3 accounting a strategic priority rather than an optional add-on.
The GHG Protocol Corporate Value Chain (Scope 3) Standard identifies 15 distinct categories of Scope 3 emissions, allowing companies to prioritize the categories most material to their business model. For a deeper look at how these scopes apply specifically to audiovisual production, TheGreenshot’s analysis of emission scopes in audiovisual production provides a sector-specific breakdown [6].
Building a GHG inventory: key steps and principles
Applying the GHG Protocol to a corporate inventory involves several structured phases, from boundary-setting through to verification and public disclosure.
Setting the organizational boundary
Organizations can define their boundary using either the equity share approach (emissions proportional to ownership stake) or one of two control approaches: financial control or operational control [1]. The chosen approach determines which entities, subsidiaries and joint ventures are included in the inventory. Consistency in boundary definition from year to year is essential for tracking emissions trends reliably.
Defining the operational boundary and collecting data
Once the organizational boundary is set, companies identify emission sources within each scope and apply emission factors: conversion factors that translate activity data (fuel consumed, kilometres travelled, energy purchased) into CO2 equivalent values. Primary data (measured directly at the source) is preferred, particularly for significant Scope 3 categories, although industry-average data can be used when supplier-level data is unavailable.
Verification and disclosure
A complete GHG inventory typically undergoes third-party verification before external disclosure. Verification provides assurance that the methodology is correctly applied, data sources are appropriate and calculations are free from material errors. The level of assurance can be limited or reasonable, with reasonable assurance representing the higher standard analogous to a financial audit.
The GHG Protocol and regulatory frameworks: CSRD, SBTi and beyond
The GHG Protocol has progressively moved from a voluntary standard into the technical foundation of mandatory climate disclosure across several jurisdictions.
Under the European Corporate Sustainability Reporting Directive (CSRD), companies required to report under the European Sustainability Reporting Standard E1 (Climate Change) must disclose gross Scope 1, 2 and 3 emissions in accordance with GHG Protocol methodology [7]. The Omnibus I revision of the CSRD (adopted at the end of 2025) narrowed mandatory reporting to companies with more than 1,000 employees and net annual turnover exceeding 450 million euros [2]. Companies must report gross emissions separately from any carbon credits or removals, with no netting permitted.
The Science Based Targets initiative (SBTi), the leading framework for aligning corporate emissions targets with a 1.5°C pathway, also requires companies to submit GHG inventories structured according to GHG Protocol methodology. This alignment between voluntary target-setting and mandatory disclosure allows a single robust inventory to satisfy multiple reporting obligations simultaneously.
In the United States, California’s Climate Corporate Data Accountability Act requires large companies operating in the state to disclose Scope 1, 2 and 3 emissions in line with GHG Protocol standards [8]. The convergence of regulatory requirements across geographies reinforces the status of the GHG Protocol as the de facto global standard for corporate emissions accounting.
GHG Protocol in film, TV and live events: sector-specific applications
The film, television and live events sector presents distinct challenges when applying the GHG Protocol. Productions are project-based, temporary and involve highly fragmented supply chains of freelancers, specialist vendors and technical service providers, a structure that differs significantly from the permanent operations of a manufacturing or financial services company.
Film and TV productions
In a film or television production, Scope 1 emissions typically include fuel consumed by location generators and production vehicles. Scope 2 covers electricity consumed in studios, cutting rooms and post-production facilities. Scope 3, the largest and most complex category, encompasses accommodation for cast and crew, air travel for location shoots, set construction materials, costume procurement, catering and the full post-production supply chain.
Research by the Sustainable Production Alliance found that fuel consumption (generators and transport vehicles) is consistently one of the largest single contributing factors to a production’s carbon footprint, followed by air travel and utilities [9]. Scope 3 categories therefore require systematic supplier engagement and primary data collection. The GHG Protocol’s category-by-category framework provides the structure needed to tackle these emissions methodically.
Organizations such as Ecoprod and the Albert consortium have developed sector-specific carbon calculators that align with GHG Protocol methodology, adapted to the operational realities of audiovisual production [10]. TheGreenshot’s guide to carbon calculators in audiovisual production provides a practical comparison of these tools and their methodological approaches.
Live events and festivals
For live events and festivals, Scope 3 is similarly dominant. Audience travel typically represents the largest share of a festival or concert’s total carbon footprint, followed by temporary energy supply (diesel generators on site), catering, merchandising and waste. Applying the GHG Protocol to live events requires defining a clear project boundary and deciding which audience-related emissions to include, a methodological choice that significantly affects the reported total and should be applied consistently across editions for meaningful year-on-year comparisons.
GreenPro, TheGreenshot’s automated carbon tracking tool, structures GHG data collection for productions and live events, generating reports aligned with the Albert standard, the CSRD and the GHG Protocol, without manual data entry. The platform applies OCR and AI to invoice processing, automatically categorizing expenditure by emission scope and category.
Conclusion
The GHG Protocol remains the foundational reference for corporate climate accountability worldwide. Its three-scope structure enables organizations to account for emissions from direct operations through to the full value chain, while its alignment with regulatory frameworks such as the CSRD and the SBTi ensures that a single robust inventory can satisfy multiple disclosure obligations. As the standard undergoes its current revision, companies that have already established GHG Protocol-compliant inventories are well positioned to adapt to updated requirements with minimal disruption. For organizations in the film, television and live events sector, understanding how the GHG Protocol applies at a project level is increasingly a prerequisite for credible, comparable and audit-ready carbon reporting.
FAQ
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Go further with TheGreenshot
For production companies and live event organizers looking to apply GHG Protocol methodology at a project level, manual data collection quickly becomes a bottleneck. GreenPro, TheGreenshot’s automated carbon tracking platform, connects directly to production expenditure data, uses OCR and AI to categorize invoices by emission scope, and generates audit-ready reports aligned with the GHG Protocol, the Albert standard and the CSRD. The result is a complete, structured inventory with no manual spreadsheet work, giving production teams accurate data to share with broadcasters, clients and certifying bodies. To see how GreenPro handles Scope 3 data collection in a production context, a personalized walkthrough is available on request.
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