The International Organization for Standardization (ISO) and the Greenhouse Gas Protocol (GHG Protocol) have announced a landmark partnership to harmonise GHG accounting standards and co-develop new ones. The aim is to create a unified, globally recognised framework for how businesses measure, manage, and report emissions across their operations and value chains.
This collaboration marks a pivotal shift in the world of corporate climate reporting. It could help resolve the longstanding fragmentation in emissions standards and make it easier for organisations to build and communicate their business sustainability strategies. With regulations tightening and expectations rising, the need for clarity has never been greater. This unified framework arrives at a critical moment for businesses seeking both compliance and competitive advantage in a low-carbon economy.
A response to fragmentation in GHG accounting standards
For years, companies and policymakers have faced growing frustration with the complexity of GHG reporting. Multiple overlapping frameworks, inconsistent definitions, and a lack of comparability across standards have created inefficiencies and confusion, even as emissions disclosure becomes a core part of regulatory and investor expectations.
This new alignment between ISO and GHG Protocol aims to address those pain points head-on. By harmonising ISO’s 1406X standards and the GHG Protocol’s Corporate, Scope 2, and Scope 3 standards, the partnership seeks to build a coherent and consistent global structure for emissions reporting. The collaboration will also introduce new standards where gaps exist, particularly for product-level carbon footprints and value chain transparency, two areas where demand is rising rapidly.
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Why this matters: scale, credibility, and simplicity
The GHG Protocol is already the most widely used carbon accounting framework in the world. In 2023, 97 percent of S&P 500 companies reporting to the Carbon Disclosure Project (CDP) used the GHG Protocol. ISO standards, meanwhile, are embedded across industries and governments globally. Their joint alignment isn’t just logical; it’s highly influential.
By bringing their systems together, ISO and GHG Protocol offer a path to:
- Streamlined reporting for companies using multiple standards
- Greater comparability for investors and regulators
- More consistent policy development at national and international levels
- Reduced duplication and reporting burden for sustainability teams
- Global alignment of GHG accounting standards to support regulatory convergence
This is particularly significant for organisations already responding to frameworks like the Corporate Sustainability Reporting Directive (CSRD) in the EU, and the International Sustainability Standards Board’s (ISSB) global baseline.
Industry reactions signal strong support
The announcement has been welcomed across the sustainability ecosystem. Scott Steedman, Director-General of the British Standards Institution (BSI), described the news as a “watershed moment for global climate action.”
“For too long, the fragmentation of standards has created unnecessary complexity for businesses, investors and policymakers… This bold step will help organisations of all sizes take effective action on emissions reduction and deliver the transparency that underpins confidence in net-zero commitments.”
Sergio Mujica, Secretary-General of ISO, reinforced the partnership’s ambition: “This is a new era for the carbon accounting landscape. Both ISO and GHG Protocol have a shared vision to efficiently advance climate action and simplify the task for all stakeholders.”
Geraldine Matchett, Steering Committee Chair of GHG Protocol, emphasised the user-first focus: “Harmonising corporate, product and project-level GHG accounting standards is key… This partnership demonstrates our commitment to reducing complexity in the field of international standards.”
Even financial standard-setters have shown support. Emmanuel Faber, Chair of the ISSB, noted: “Consistent, comparable carbon data is essential for investors globally, enabling informed capital allocation decisions. The ISSB welcomes this development.”
What’s next: New standards and deeper integration
Beyond aligning existing GHG accounting standards, ISO and GHG Protocol will embark on a joint technical process to create co-branded international frameworks. This includes work on a product carbon footprint standard, designed to support businesses in gaining more granular data for supply chain decarbonisation.
The move also reflects growing momentum toward convergence in sustainability frameworks, with efforts underway across ISSB, CSRD, the Taskforce on Nature-related Financial Disclosures (TNFD), and others to reduce complexity and foster interoperability.
For now, businesses should monitor updates closely and begin assessing how their current reporting aligns with both ISO and GHG Protocol approaches. Early preparation may prove key to ensuring smooth compliance and more effective stakeholder engagement as the new standards are introduced.
Conclusion
The ISO–GHG Protocol partnership represents a major step forward in standardising global GHG accounting standards. For organisations building credible corporate sustainability strategies, the move offers long-awaited clarity in a space long marked by fragmentation. With emissions disclosures becoming increasingly central to regulatory compliance and investor trust, a unified framework has the potential to streamline reporting, reduce duplication, and support more strategic climate action.
As harmonisation unfolds, forward-looking businesses should begin reviewing their current practices and preparing to align with a new generation of GHG standards, ones that are clearer, more consistent, and built to drive measurable results. Explore our suite of corporate sustainability training solutions to ensure your organisation stays ahead of evolving compliance demands, strengthens its emissions reporting capability, and drives real business value through sustainability.
Update – November 2025: In parallel with the ISO–GHG Protocol partnership, ISO has also launched ISO 17298: Biodiversity for organisations – Guidelines and Requirements, a new global framework to help companies integrate biodiversity into governance, risk management, and strategy. The standard marks a significant step in aligning nature-related action with existing ESG and reporting frameworks, underscoring ISO’s broader move toward unified sustainability standards.
Dedicated to harnessing the power of storytelling to raise awareness, demystify, and drive behavioural change, Bronagh works as the Communications & Content Manager at the Institute of Sustainability Studies. Alongside her work with ISS, Bronagh contributes articles to several news media publications on sustainability and mental health.
