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Standards and References for Calculating Carbon Emissions

Managing greenhouse gas (GHG) emissions is a crucial lever for mitigating global warming. To achieve this, it is essential to rely on tried and tested methods and frameworks that enable emissions to be quantified rigorously. This article provides an overview of the main references used for this purpose.


GHG Protocol

Greenhouse Gas Protocol is the international reference standard for the accounting and management of GHG emissions. It distinguishes three types of emissions (or ‘Scopes’):

  • Scope 1: Direct emissions from sources controlled by the organisation, such as vehicles or industrial facilities.

  • Scope 2: Indirect emissions associated with the purchase of electricity, heat or steam.

  • Scope 3: Other indirect emissions, including those from the supply chain and business travel.

The GHG Protocol provides precise guidelines and tools for calculating these emissions, enabling organisations to effectively assess and reduce their carbon footprint. It is also in line with the Sustainable Development Goals (SDGs), in particular SDG 7 (Clean and Affordable Energy) and SDG 12 (Responsible Consumption and Production).


GRI 305 : Émissions

GRI 305 is aligned with the GHG Protocol and imposes strict requirements for reporting GHG emissions. It ensures total transparency, enabling companies of all sizes to report their direct, indirect and other emissions in line with global best practice.


ISO 14064

ISO 14064 standard is an essential reference for quantifying and verifying GHG emissions. It is divided into three parts:

  • ISO 14064-1: Principles and requirements for emissions reporting at the organizational level.

  • ISO 14064-2: Guidelines for reducing emissions at project level.

  • ISO 14064-3: Methodologies for verifying and validating GHG data.


Life Cycle Assessment (LCA)

Life Cycle Assessment is a holistic methodology for assessing the environmental impacts of a product or service from its creation to its end-of-life. It enables GHG emissions to be quantified at each stage, providing a complete picture of a product's carbon footprint.


Bilan Carbone®

Originating in France, Bilan Carbone®  is a carbon accounting tool that assesses GHG emissions at the level of an organisation, a product or a territory. Based on an approach similar to the GHG Protocol, it covers all direct and indirect emissions, providing a global and exhaustive view.


IPCC framework

The framework proposed by the Intergovernmental Panel on Climate Change (IPCC) is used to estimate national GHG emissions. These guidelines are essential for drawing up accurate national inventories, based on sectoral data (agriculture, industry, transport, etc.) and sophisticated models.


Conclusion

Among the methods for managing greenhouse gas emissions, the GHG Protocol stands out for its compatibility with many other frameworks, such as GRI 305 and ISO 14064. Its flexibility and international recognition make it a solid option for companies looking for a global approach. Adopting a well-established framework such as the GHG Protocol can therefore facilitate the consistency and effectiveness of emissions reduction efforts, while aligning a company's actions with international requirements and sustainability objectives.



Framework

Global Usage

Scope

Application

Advantages

Disadvantages

GHG Protocol

Very high

Organizations of all sizes and sectors

Measurement and management of GHG emissions

Global recognition, detailed structure, flexibility

Complexity, high cost

GRI 305

Moderate

Organizations following GRI standards

Reporting of GHG emissions

Transparency, alignment with GHG Protocol

Lack of flexibility, limited focus

ISO 14064

High

Organizations seeking a certifiable standard

Certification of GHG emissions

International standard, modularity

Rigor, high cost

LCA (Life Cycle Assessment)

Moderate

Companies producing goods or services

Environmental assessment of products

Comprehensive approach, precision

Complexity, time and resource-intensive

Bilan Carbone®

Mainly in France

French organizations, local authorities

Quantification and reduction of GHG emissions

Adapted to the French context, comprehensive approach

Limited usage outside France, complexity

IPCC

Very high for national reports

Governments, national institutions

National GHG inventories

Scientific credibility, standardized approach

Sector-specific specialization, technical complexity


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