The GHG Protocol iniative, jointly managed by the World Business Council for Sustainable Development (WBCSD) and World Resources Institute (WRI), is currently running the review of the GHG Protocol’s standards via four Technical Working Groups (“TWGs“) relating to its Corporate Standards. Below are key, high-level updates for the work of each workstream since January 2026. The materials from Technical Working Group meetings can be found at this link.

• Corporate Standard Technical Working Group: The TWG has continued discussions on base year recalculations (Subgroup 1, phase 2), consolidation approaches (Subgroup 2, phase 1), and data quality, required GHGs, and global warming potential values (Subgroup 3, phase 2).
• Scope 2 Technical Working Group: Two public consultations were held between October 2025 and January 2026, one on updates to the Scope 2 Guidance (2015) addressing inventory accounting, and one on consequential accounting methods for estimating avoided emissions from electricity-sector actions. Across both consultations, GHG Protocol received almost 1,400 responses and is now working through evaluation of this feedback, with summaries of both consultations to be shared in the coming months.
• Scope 3 Technical Working Group: After finalizing boundary setting considerations for all other categories in January 2026, the S3 TWG moved on to covering processing (category 10) and use of sold products (category 11) minimum boundary and quantification methods. The next and final large topic of phase 2 is circularity, which the TWG plans to start discussing in April this year.

Actions and Market Instruments Technical Working Group: The TGW issued a White Paper proposing a multi-statement reporting framework with three new statements in addition to the physical inventory for reporting of actions and market instruments in a comprehensive and transparent GHG report. Stakeholders are invited to provide feedback on the proposed concepts in the AMI Phase 1 White Paper, developed by the this Technical Working Group and approved by the Independent Standards Board (ISB). Feedback can be provided from March 31 for a 60 day-period until May 31. All materials can be accessed here.