Assessing and reporting your climate impact is no longer a task reserved for large organizations. More and more SMEs are being asked to provide concrete data on their environmental impact to customers, suppliers, and investors.
Where should you start when it comes to measuring your company’s emissions? Two standards stand out for their reach and credibility: the GHG Protocol and ISO 14064-1.
Both help businesses calculate their emissions in a structured way but follow different approaches and serve distinct purposes.
Understanding the differences between these standards is the first step to choosing the one that fits your organization.
GHG Protocol: the international reference for flexible and accessible emissions reporting
Overview
The Greenhouse Gas Protocol (GHG Protocol) is the main international framework used to measure, manage, and report an organization’s greenhouse gas emissions. It was developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
Thanks to its clear and flexible structure, it is adopted by organizations of all sizes and sectors — from large corporations to SMEs and NGOs.
How it works
The GHG Protocol classifies emissions into three main categories:
- Scope 1 – Direct emissions: emissions from sources owned or controlled by the company (plants, company vehicles, industrial processes);
- Scope 2 – Indirect emissions from purchased energy: emissions associated with the production of electricity, heat, steam, or cooling purchased and used by the company;
- Scope 3 – altre emissioni indirette: linked to the value chain, both upstream and downstream. These are typically the most complex to calculate, as they involve activities and entities outside the organization.
This classification helps companies identify their most relevant emission sources and understand where to focus mitigation efforts most effectively.
According to the GHG Protocol, organizations must report at least Scope 1 and Scope 2 emissions, while reporting Scope 3 remains optional.
When to use it
The GHG Protocol is ideal for companies that want to measure their emissions in a structured yet flexible way.
It is particularly suitable for SMEs beginning their environmental reporting journey and looking to pinpoint their main emission sources without immediately facing the complexity of a more technical standard like ISO 14064-1.
Thanks to its international recognition, the GHG Protocol is useful for aligning with requests from customers, tenders, or investors and for preparing data compatible with other reporting initiatives such as the Corporate Sustainability Reporting Directive (CSRD) and the Carbon Disclosure Project (CDP).
ISO 14064-1: the technical rigor of an international standard
Overview
ISO 14064-1 is a standard developed by the International Organization for Standardization (ISO) for the quantification and reporting of greenhouse gas emissions. It is characterized by technical rigor and alignment with other ISO standards, such as ISO 14001, which focuses on environmental management systems.
The standard emphasizes data verification and traceability, ensuring that reported emissions can be validated by independent third parties.
How it works
Like the GHG Protocol, ISO 14064-1 distinguishes between direct and indirect emissions, but it does so in a more detailed way.
Emissions are divided into six main categories:
- Direct emissions
- Indirect emissions from imported energy
- Indirect emissions from transportation
- Indirect emissions from purchased or used products
- Indirect emissions from the use of the organization’s products
- Other indirect emissions
All categories must be considered unless they are demonstrated to be insignificant. This more rigorous approach ensures greater transparency and completeness in reporting, making ISO 14064-1 more precise but also more demanding to apply.
When to use it
ISO 14064-1 is particularly suited for organizations seeking a structured and formalized method that ensures maximum reliability in their emissions reporting.
It is the ideal choice for organizations that want a certifiable approach, compatible with other management systems in the ISO family.
ISO 14064-1 vs GHG Protocol: which standard should your company choose?
Recognizing the differences between the GHG Protocol and ISO 14064-1 is essential to choose the standard that best fits your objectives.
Both are valid choices, but they meet different needs—here are the criteria to consider.
Criteria to guide your choice
Choosing between the GHG Protocol and ISO 14064-1 is not easy. Both are valid tools for measuring greenhouse gas emissions. The choice depends on your organization’s specific needs and the level of rigor you aim to achieve in your reporting.
Here are some useful criteria to help you decide:
- Accessibility and ease of adoption
If you want a tool that is easily accessible, free, and supported by numerous practical guidelines, the GHG Protocol is the ideal choice. It’s also perfect if your company is new to emissions reporting or if you want to start with a flexible approach.
ISO 14064-1, on the other hand, requires purchasing the standard and greater technical competence, but offers a more structured approach—ideal for verifiable reporting.
- Sustainability objectives
If your goal is to understand and communicate your company’s climate impact in a transparent way, the GHG Protocol provides a solid, internationally recognized framework.
If you want a more rigorous and certifiable measurement of emissions, ISO 14064-1 is the most reliable solution.
Choosing the right reporting standard: our support
At Kyklos Carbon, we help you identify the most suitable standard(s) and manage the entire process—from calculating your carbon footprint to defining concrete improvement actions.
We work according to internationally recognized standards, ensuring a transparent approach tailored to SME resources and aligned with evolving regulations.
With Kyklos Carbon, sustainability becomes a clear, accessible, and valuable journey for your business.
Book your free consultation today: we’ll help you choose and implement the standard best suited to your company’s needs.
ISO 14064-1 vs GHG Protocol: which standard should you adopt to calculate your company’s emissions?