GHG Protocol and ISO Join Forces: What Changes in Corporate Carbon Accounting

The GHG Protocol announced a major update to its corporate standards: it will merge its framework with ISO's into a single global standard, and it has already published key feedback on Scope 2 and the new AMI standard.

What the GHG Protocol Actually Announced

The update has three parts:

• A single standard with ISO: GHGP and ISO will combine their corporate carbon accounting standards into one harmonized global framework, the new "Consolidated Corporate Standard."
• Scope 2 results: results from the public consultation on the Scope 2 standard were published, along with specific feedback on Electricity-Sector Consequential Methods.
• Preliminary AMI feedback: the first results from the Request for Information (RFI) process on the AMI (Actions and Market Instruments) standard were released, developed in sync with Scope 2.

Full technical detail is available in the Standard Development Plan and the GHGP's Standards Development and Governance Repository.

Why the ISO Merger Matters

Today, two carbon accounting languages coexist: the GHG Protocol, used de facto by most companies, and ISO (14064 and related standards), more common in certifications and audits. A single standard reduces the friction of reporting under two different frameworks and makes it easier for companies, auditors, and regulators across countries to work from the same data.

For a company operating in multiple markets, this means the criteria used to calculate emissions today will likely shift in upcoming reporting cycles. It's not a minor change: it affects emission factors, organizational boundaries, and how data traceability gets documented.

What's Happening with Scope 2 and the New AMI Standard

Scope 2 (indirect emissions from purchased electricity) has been under review for a while, particularly around how renewable energy certificates are counted against actual grid consumption. AMI extends that discussion to other market instruments and decarbonization actions. The fact that both processes are being synchronized suggests the next Scope 2 standard will redefine what counts as "clean energy" for reporting purposes.

Companies already reporting Scope 2 with the market-based method should anticipate methodological adjustments, not just cosmetic ones.

What This Means for Companies Reporting Today

No new standard solves the underlying problem: consumption data (electricity, gas, fuel invoices) still originates scattered, in PDF format, across languages and currencies, spread across sites and suppliers.

When the calculation criteria change, what actually matters is being able to recalculate fast without rebuilding the data collection process from scratch. Manglai's AI reads invoices automatically, classifies consumption by site, and maintains data traceability end to end, regardless of which standard sits on top. So when the Consolidated Corporate Standard or the new Scope 2 standard take effect, the adjustment is methodological, not infrastructural.

Want to know how this translates to your current reporting? Manglai's diagnosis tool clarifies it in minutes.