The GHG protocol is a set of guidelines and standards for accounting and managing greenhouse gas (GHG) emissions from companies, governments and organisations. It is one of the main instruments used to measure and manage the GHG emissions of organisations around the world.

The GHG protocol was developed by a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) and is widely used as a guide for preparing GHG emissions inventories by companies and governments.

The GHG Protocol provides detailed guidance on how to measure GHG emissions in each of the three scopes, as well as a framework for managing GHG emissions. It also includes a set of standards for verifying GHG emissions inventories and carbon offset projects. The protocol includes three scopes of GHG emissions: Scope 1, which refers to the organization's direct emissions; Scope 2, which refers to the organization's indirect emissions due to the consumption of electricity, heat and steam; and Scope 3, which refers to the organization's indirect emissions from other sources, such as transportation and business travel, supply chain and final waste disposal.

The protocol is widely recognized as a global standard for measuring and managing GHG emissions, and is used by companies, governments and organizations around the world. It is an important tool to help organizations understand their GHG emissions and identify opportunities to reduce them, thus contributing to the fight against climate change.

The concept of Scopes is used to classify an organization's greenhouse gas (GHG) emissions according to sources and emission categories. This classification is important so that the organization can identify its main sources of emissions and establish appropriate reduction targets. Scopes are defined by the Greenhouse Gas Protocol (GHG Protocol), a guide developed by the Greenhouse Gas Emissions Reporting Initiative (GHG Protocol Initiative), which is widely used for managing GHG emissions. There are three main Scopes: 1,2,3

Refers to direct GHG emissions from sources that belong to the organisation. Examples include emissions from production processes, emissions from owned vehicles or heating emissions from owned buildings. It also includes sources that, although not owned by the company, are controlled by it.

Refers to indirect GHG emissions from the generation of electrical energy purchased by the organization. In other words, emissions occur outside the organisation, but are the result of its demand for electrical energy. This includes electricity purchased from power utilities or independent generators.

Refers to all other indirect GHG emissions associated with the organization's activities, but which occur outside its sphere of control. This includes emissions from the production and transportation of raw materials, goods and services purchased by the organization, emissions related to business travel, emissions related to waste generated, and emissions related to products sold or services provided. Scope 3 is the broadest and can include a wide variety of indirect emission sources, which are often difficult to quantify. However, it is important for organisations to consider Scope 3 emissions when setting their emissions reduction targets, as these emissions typically represent the majority of total emissions associated with the organisation's activities.