What is the GHG Protocol Corporate Standard?
The GHG Protocol Corporate Accounting and Reporting Standard, developed by WRI and WBCSD, is the most widely used framework for company-level GHG accounting. It defines how to set the organizational boundary, categorize Scope 1 (direct), Scope 2 (purchased energy) and Scope 3 (value chain) emissions, and report them consistently year-over-year.
What are the 15 categories of Scope 3?
The GHG Protocol Scope 3 Standard defines 15 categories: 8 upstream (purchased goods & services, capital goods, fuel & energy, upstream transport, waste, business travel, employee commuting, upstream leased assets) and 7 downstream (downstream transport, processing of sold products, use of sold products, end-of-life, downstream leased assets, franchises, investments).
What's the difference between location-based and market-based Scope 2?
Location-based Scope 2 uses the average emission factor of the local grid. Market-based Scope 2 uses contractual instruments (renewable PPAs, RECs, guarantees of origin) that reflect what the company actually purchased. Both must be reported for energy attribute claims; market-based is required to substantiate renewable electricity claims.
Do I need to report all 15 Scope 3 categories?
No. The GHG Protocol requires reporting only categories that are relevant and material for your company. A Scope 3 materiality screening identifies the categories that contribute most to the footprint and should be reported in full. SBTi and CDP both require screening of all 15 categories with justification for exclusions.
What is the difference between operational control and equity share?
These are two ways to draw the organizational boundary. Under operational control, a company accounts for 100% of emissions from operations it has authority over. Under equity share, it accounts for emissions in proportion to its ownership interest. Most companies use operational control; financial consolidation is also allowed.
Can Formist pre-populate my GHG inventory from existing data?
Yes. Formist reads utility invoices, fuel logs, travel booking exports, and procurement data to populate Scope 1, 2 and 3 line items. It applies emission factors from DEFRA, EPA, IEA, Climatiq and China MEE to produce a filled GHG Calc workbook with Scope 1/2/3 totals, intensity metrics, and year-over-year comparison.