Sustainability now: GHG Protocol -What could change?

PwC's accounting podcast

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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.

As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks.

In this episode, we discuss:

2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process
8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments)
14:20 – Debates as to the starting point of emissions reporting: organizational boundaries
20:17 – Scope 3 reporting and integration into the Corporate Standard
24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions
28:41 – Scope 2 methodology updates: market-based versus location-based emissions
39:08 – New questions about market instruments and project-based actions
44:33 – Timeline for proposed updates and what stakeholders should do now

Looking for more on GHG emissions reporting?

Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered
Check out our GHG podcast miniseries, Talking GHG, along with other Sustainability now episodes
Read chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting
Follow our series and subscribe to our weekly newsletter to stay in the loop

Guest: Marcin Olewinski - PwC Assurance practice partner

Host: Heather Horn - PwC National Office Sustainability and Thought Leader

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]

챕터

1. Sustainability now: GHG Protocol -What could change? (00:00:00)

2. The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process (00:02:26)

3. Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments) (00:08:58)

4. Debates as to the starting point of emissions reporting: organizational boundaries (00:14:20)

5. Scope 3 reporting and integration into the Corporate Standard (00:20:17)

6. Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions (00:24:53)

7. Scope 2 methodology updates: market-based versus location-based emissions (00:28:41)

8. New questions about market instruments and project-based actions (00:39:08)

9. Timeline for proposed updates and what stakeholders should do now (00:44:33)

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