Two of the world’s most influential standard-setters in sustainability, ISO (the International Organization for Standardization) and the Greenhouse Gas Protocol (GHG Protocol) have recently announced their strategic partnership. This change will likely impact nearly every major company reporting today: in 2023, 97% of disclosing S&P 500 companies reported to CDP using the GHG Protocol, highlighting how widely adopted these standards already are. The partnership will see organizations combine their current GHG standards into harmonized, co-branded international standards.
Until now, these two organizations have created their standards separately – ISO with frameworks such as ISO 14064 for GHG accounting and verification and ISO 14040/44 for life cycle assessment, and the GHG Protocol with its widely adopted methodologies for corporate carbon footprinting, Scope 1-3, and value chain emissions. That meant companies often had to interpret, reconcile, or comply with both, leading to duplication, confusion, and inefficiency.
Now, they will align their standards into one harmonized, co-branded set of global rules for measuring and reporting greenhouse gas (GHG) emissions. They’ll also co-develop new standards, for example, around product carbon footprints, which is important for Scope 3 emissions and supply chain reporting.
In this blog, we’ll cover what this change means for emissions reporting, why it matters now, and how software can make the transition for the impacted businesses and organizations easier.
What This Means for Emissions Reporting
Founded in 1947, ISO is a network of the world’s leading standardizers, focused on developing international standards supporting innovation and providing solutions to global challenges. GHG Protocol was established in 1997 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD) to develop comprehensive global standardized frameworks to measure and manage GHG emissions from private and public sector operations, value chains and mitigation actions.
The ISO–GHG Protocol partnership is a significant step forward because it removes fragmentation in carbon accounting. Instead of navigating separate rules from ISO and GHG Protocol, companies will now have a single, common framework to follow. This harmonized approach is welcomed by regulators and investors alike, as both organizations are widely referenced in legislation, disclosure frameworks, and investor reporting.
Supporting Global Disclosure and Climate Goals
Aligning the standards also supports global disclosure and climate initiatives. It reinforces the IFRS S2 sustainability disclosure standard, developed by the International Sustainability Standards Board (ISSB), which sets the baseline for globally consistent climate-related reporting. In the same vein, the ISO–GHG Protocol partnership aims to simplify compliance and drive greater harmonization in emissions measurement and disclosure.
On the climate side, this alignment directly supports COP climate goals by strengthening the link between corporate emissions reporting and national commitments under the Paris Agreement.
In addition, the new framework ensures consistency across all levels of reporting, from corporate and project-level accounting to product-level footprints, making it easier for organizations to link high-level disclosures with detailed operational data.
Why It Matters Now
1. Doubling down on credible, transparent accounting:
This shift comes at a critical time. The partnership presents a united front as some regions show signs of backsliding on climate commitments. By aligning their standards, ISO and the GHG Protocol are reinforcing the global consensus on credible, transparent emissions accounting.
2. Pressures are growing, and regulators are responding:
Pressure from regulators, investors, and customers is growing, especially as we move closer to COP30. At the same time, expectations around emissions reporting are higher than ever. The partnership also responds to growing pushback on the complexity of reporting, as many businesses face the burden of disclosing similar data multiple times in slightly different formats.
3. Harmonizing removes barriers:
Harmonizing ISO and GHG Protocol standards removes one of the biggest barriers businesses face: fragmented rules. It also raises the bar. Companies will need to deliver more accurate, comparable, and reliable data, and they’ll need to do it quickly.
How Software Enables Businesses
While clearer, connected standards are a step towards the right direction, businesses still face the challenge of turning them into action. Companies need to gather data from across global operations and supply chains, apply the new rules consistently, and prepare reports that can stand up to scrutiny. Doing all of that manually is time-consuming and prone to errors.
That’s where sustainability software comes in. It helps by:
- Automating data collection from across the business and supply chain
- Embedding the new harmonized standards directly into calculations
- Producing reports that are aligned, consistent, and ready for verification
But compliance is only part of the picture. Sustainability can’t succeed as a separate function; it needs to be woven into the business model itself. That means integrating sustainability data with EHS data to create a unified view of risk, performance, and impact. When organizations integrate sustainability into everyday decision-making, they not only reduce risk but also create efficiencies, spark innovation, and unlock long-term value.
At Cority, we see this new era of harmonized emissions reporting as an opportunity for businesses to simplify reporting and unlock performance gains. Our intelligent EHS & Sustainability platform is built to help organizations collect and connect emissions data across operations and supply chains, apply the latest standards with confidence, and deliver audit-ready, disclosure-aligned reports.
Cority’s converged EHS+ platform, CorityOne enables global firms to not only report on sustainability performance but also to trace sustainability metrics back to source operations, allowing proactive adjustments that improve outcomes across the value chain. Whether you’re just starting carbon accounting or scaling a global net-zero strategy, we meet you where you are and help you every step of the way.
