GHG Accounting Standards: GHG Protocol or ISO 14064? No More Dilemma as Both Uniting
Sep 26,2025 
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Key Takeaways
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● Strategic partnership formed between the 2 top GHG accounting standards: GHG Protocol’s detailed methodologies and ISO 14064
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● ISO 14064 standards will be aligned with the GHG Protocol’s Corporate, Scope 2, and Scope 3 Standards, and a new joint Product Carbon Footprint standard will be developed for value chain decarbonization.
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● Accelerated adoption of the harmonized standard is expected. Be vigilant and adopt to GHG quantification for your organization to stay ahead of the game.
For years, many sustainability professionals have asked the same question: GHG Protocol vs ISO 14064 — which one should we follow?
When I first began exploring greenhouse gas (GHG) quantification, I often felt caught in the middle. The GHG Protocol is an established guideline that provides detailed methodologies, calculation tools, and case examples. It has been the go-to framework for practitioners worldwide who want clarity and practical guidance. However, it mainly positions itself as a methodology and reporting guideline, not a certification framework.
On the other hand, there is the ISO 14064 standard, which also addresses GHG measurement and reporting.
- ISO 14064-1 defines principles and requirements for organizations to quantify, monitor, and report their GHG emissions and removals.
- ISO 14064-2 focuses on project-level accounting, including setting baselines and reporting on project performance.
- ISO 14064-3 provides rules for validation and verification of GHG data, ensuring credibility and reliability.
While ISO 14064 offers strong legitimacy and is widely recognized in regulation, procurement, and legal contexts, it lacks the detailed calculation guidance that the GHG Protocol provides. This created a practical dilemma: practitioners often had to use the GHG Protocol for calculations, but then align reporting to ISO 14064 depending on client or regulatory requirements. The result? Repetition, inefficiency, and confusion across industries.
Personally, recognizing ISO’s importance, I invested time in becoming a certified ISO 14064-3 Lead Verifier to strengthen my understanding of both frameworks. Still, I couldn’t help but feel the strain of managing two overlapping yet divergent standards.
The Turning Point: ISO and GHG Protocol Partnership
That is why the recent announcement of a strategic partnership between ISO and the GHG Protocol is such a landmark development. The two most influential frameworks in GHG accounting are now joining forces to harmonize their standards and co-develop new ones.
Under the agreement:
- The ISO 1406X family of standards will be harmonized with the GHG Protocol Corporate Standard, Scope 2, and Scope 3 Standards into co-branded international standards.
- A new joint Product Carbon Footprint standard will be developed, addressing the rising need for more granular emissions data across value chains to drive decarbonization.
This partnership finally resolves the long-standing debate of “GHG Protocol vs ISO 14064”. Instead of choosing between the two, practitioners will be able to follow a single unified approach that carries the credibility of ISO while retaining the methodological detail of the GHG Protocol.
What This Means for Organizations
The harmonization will not happen overnight. Technical work, stakeholder consultations, and transition periods will take time. But the direction is clear: the global landscape of GHG emissions quantification, reporting, and verification is moving toward one unified system.
This marks a turning point in greenhouse gas accounting. By eliminating duplication and confusion, the partnership is set to:
- Simplify emissions reporting requirements.
- Strengthen trust and credibility in GHG data.
- Accelerate the adoption of standardized climate reporting practices.
Preparing for the Future
The long-standing question of “GHG Protocol vs ISO 14064” is finally being resolved. With the two leading frameworks joining forces, the path toward consistent, reliable, and widely accepted GHG emission quantification and reporting is clearer than ever.
As unified standards take shape, organizations that prepare early by strengthening data systems, engaging suppliers, and reviewing their current frameworks will be ahead of the curve when adoption accelerates globally.
For sustainability professionals like me, this is a milestone worth celebrating. After years of navigating between GHG Protocol vs ISO 14064, we are finally moving toward a unified, credible, and globally recognized standard that will shape the future of GHG accounting.
Sep 29, 2025