Toute l'actualitéIn a context of increasingly stringent reporting requirements and rising expectations for credibility from investors, companies’ ability to measure, disclose, and manage their greenhouse gas emissions has become a strategic imperative. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol is now established as the international methodological reference for greenhouse gas accounting.
A Common Architecture Based on Scopes 1, 2 and 3
The GHG Protocol is built on a harmonised approach to emissions accounting, structured around Scopes 1, 2 and 3, which respectively cover direct emissions, emissions associated with purchased energy, and all other indirect emissions across the value chain. This architecture enables data comparability and underpins the consistency of the main climate action frameworks.
The Foundation of Regulatory and Voluntary Frameworks
As such, the GHG Protocol provides the operational basis for key frameworks such as the CSRD, which governs regulatory climate disclosures in Europe, the SBTi, which validates science-based emissions reduction targets, and, more broadly, the implementation of the objectives set out in the Paris Agreement at the organisational level.
A New Standard for the Land Sector and Carbon Removals
In line with this effort to strengthen methodological consistency, the GHG Protocol has recently published its first standard dedicated to the land sector and carbon removals (Land Sector and Removals – LSR). This new framework addresses a long-standing gap by introducing robust, science-based rules for accounting for emissions from agriculture and CO₂ removals associated with land use—an essential yet until now insufficiently structured lever of climate transition pathways.
A Progressive Evolution
Developed through a rigorous, transparent and inclusive five-year process, the LSR Standard enables companies to access more comparable and decision-useful information to manage and assess progress toward net-zero pathways. However, it does not yet include specific requirements related to forest carbon accounting, which will be addressed through future work and stakeholder consultations. This progressive evolution illustrates how climate reference frameworks are increasingly and carefully integrating issues related to living systems and ecosystems.
As methodological frameworks continue to mature and gain precision, the credibility of climate strategies increasingly depends on their ability to combine emissions reductions with a robust consideration of the role of nature. Nature-based solutions, particularly those linked to terrestrial ecosystems, represent a critical lever for climate action, provided they are implemented within transparent, scientifically robust frameworks aligned with international best practices. In this context, Reforest’Action develops and implements high-integrity regenerative agriculture and carbon sequestration projects, offering companies concrete solutions to structure and secure their climate contribution over both the short and long term, in line with the evolving reference frameworks and growing expectations for credibility and measurable impact.