The Greenhouse Gas Protocol (GHG Protocol), initiated in 1998, was created to create a common framework for organizations that will be responsible for greenhouse gas emissions arising from their operations. Two and a half decades later, the GHG Protocol Corporate Accounting and Reporting Standard , first published in 2001 and revised in 2004, it has become the most widely used GHG accounting standard worldwide. Creation Councils for International Sustainability Standards (ISSB) by the IFRS Foundation in 2021 led to the release in June 2023 IFRS S1 , General requirements for disclosure of financial information related to sustainability a IFRS S2 , Disclosure of climate information . A key aspect of IFRS S2 is the requirement that companies measure their greenhouse gas emissions in accordance with the Greenhouse Gas Protocol, unless otherwise specified by a competent authority or stock exchange. Alignment means that companies that already measure GHG emissions in scopes 1, 2 and 3 using the corporate standard (2004) and standards of the corporate value chain (Scope 3) (2011) (scope standard 3 (2011)), will be well placed to measure greenhouse gas emissions. in accordance with IFRS S2. (More on ghgprotocol.org)