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The GHG Protocol: Understanding Scope 1, 2 & 3 Carbon Emissions

2 min read

Updated on 17 March 2025

The Greenhouse Gas (GHG) Protocol is the most widely recognised framework for measuring and managing greenhouse gas scope 1 2 3 carbon emissions. This important tool provides businesses and governments with standardised methods to track and report their carbon emissions, ensuring transparency, consistency, and accuracy. For businesses in the UK, understanding and implementing the GHG Protocol is essential for regulatory compliance and achieving long-term sustainability objectives.

The importance of the GHG protocol for businesses #

The UK government is all-in on reaching net-zero emissions by 2050, and that means businesses like yours are facing growing pressure to reduce their carbon footprint. The GHG Protocol helps you understand your emissions, spot areas for improvement, and create strategies to reduce them. By following the GHG Protocol, you’ll be in line with mandatory reporting schemes like SECR and TCFD, so you can focus on growing your business while staying compliant.

Key Elements of the GHG Protocol
Corporate Accounting and Reporting Standard

This is the primary framework for measuring corporate emissions. It provides clear guidance on how to report Scope 1, 2, and 3 emissions and is used by companies to comply with UK SECR requirements and produce sustainability reports.

Scope 1, 2, 3, Emissions #

Scope 1: Direct emissions from sources owned or controlled by the company (e.g., company vehicles, boilers).

Scope 2: Indirect emissions from purchased energy, including electricity, steam, heating, and cooling.

Scope 3: All other indirect emissions, which are typically more complex to track, including those across your supply chain, business travel, and product life cycle.

GHG Protocol for Cities & Governments

Designed for local and national governments in the UK, this standard helps them report emissions and meet the requirements of the Net Zero Strategy and the Climate Change Act.

Product and Supply Chain Standard


This standard helps businesses track emissions throughout their supply chains and product lifecycles, essential for companies striving to meet their sustainability targets.

Policy and Action Standard


This standard provides support for both governments and businesses in assessing the impacts of climate policies and mitigation strategies.

Understanding scope 1, 2, and 3 carbon emissions #

The GHG Protocol divides emissions into three “scopes” to give you a complete picture of your carbon footprint. Scope 1 includes direct emissions like company vehicles, Scope 2 covers emissions from purchased energy, and Scope 3 captures the emissions hidden throughout your supply chain, including business travel, waste, and the carbon impact of goods and services.

GHG scope 1 2 & 3 carbon emissions

Compliance and reporting #

For many businesses in the UK, reporting emissions is a legal requirement under frameworks such as SECR and the UK Emissions Trading Scheme (UK ETS). The GHG Protocol offers a clear methodology for reporting emissions, helping businesses stay compliant with regulations. Furthermore, transparent emissions reporting enhances corporate reputation, which is increasingly important to investors, customers, and other stakeholders.

The GHG Protocol is essential for compliance with the following frameworks:

  • Streamlined Energy and Carbon Reporting (SECR)
  • Task Force on Climate-related Financial Disclosures (TCFD)
  • UK Emissions Trading Scheme (UK ETS)
  • Corporate Sustainability Reporting Directive (CSRD)

Benefits of implementing the GHG protocol #

Implementing the GHG Protocol enables businesses to take control of their carbon footprint in a systematic way. Beyond regulatory compliance, it helps identify cost-saving opportunities through energy reduction and greater operational efficiency. Additionally, demonstrating proactive climate action can improve brand image, attract environmentally conscious clients, and position businesses as leaders in sustainability.

Engaging with Green Shield Group #

We know navigating the GHG Protocol can feel like a lot, but we’re here to make it easier. From mapping your emissions, whether Scope 1, 2, or 3, to making sure you’re compliant with SECR, TCFD, and UK ETS, we’ve got your back.

But we don’t stop there. We also offer innovative solutions and technologies that can be implemented directly to reduce emissions and enhance operational efficiency. With our expertise, your business can effectively track, manage, and reduce its carbon footprint, while positioning itself as a forward-thinking leader in sustainability.

Let us help you achieve your environmental goals and stay ahead of evolving regulatory requirements while embracing cutting-edge technologies for a sustainable future.

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