A step toward harmonisation
The International Organization for Standardization (ISO) and the Greenhouse Gas (GHG) Protocol have announced a new partnership to align their greenhouse gas accounting frameworks. For the first time, ISO’s 1406X family of standards will be integrated with the GHG Protocol’s Corporate, Scope 2 and Scope 3 standards into a single, harmonised framework.
This collaboration marks a major step in addressing one of the biggest challenges companies face today: overlapping and sometimes conflicting requirements for emissions reporting.
Why it matters
Until now, many organisations have had to navigate both ISO and GHG standards separately, duplicating effort and resources to satisfy multiple frameworks. By bringing these together, ISO and the GHG Protocol aim to:
- Reduce complexity for businesses reporting their emissions.
- Create a single point of reference for carbon accounting.
- Improve consistency across mandatory and voluntary disclosures.
ISO Secretary General Sergio Mujica described the partnership as “a new era for the carbon accounting landscape,” reflecting a shared ambition to accelerate climate action while simplifying the process for stakeholders.
The global impact
The GHG Protocol already underpins the majority of corporate sustainability reporting worldwide. In 2023, 97% of S&P 500 companies reporting to CDP used it, as did 92% of Fortune 500 companies in 2016. Aligning this framework with ISO’s internationally recognised standards is expected to create a more reliable foundation for companies, investors and policymakers across markets.
For businesses, the change should mean clearer expectations, fewer duplications, and reporting that better reflects real-world emissions.
What’s next
Experts from both organisations will now begin work on joint standards through an integrated technical process. Planned developments include a product carbon footprint standard, designed to give more detailed information across value chains and supply chains.
No timeline has been confirmed for the release of the harmonised standards, but with work already underway, companies should expect future guidance that brings greater alignment to the carbon accounting landscape.