GHGプロトコルが主要基準の開発更新を発表
専門家の視点
GHGプロトコルとISOが統合基準を目指すという今回の発表は、二つの異なる物語が交差する点として構造的に重要です。実体として、これまで企業はScope1・2・3の算定でGHGプロトコルとISO14064-1という二つの基準を併用せざるを得ず、報告負荷と比較可能性の低下という現実がありました。物語においては、COP30行動アジェンダのマイルストーンとして掲げられた「統合・調和」というフレーミングが、単なる技術調整ではなく、投資資金の流動化や脱炭素加速という大きな目的に直結しています。しかし、ここに期待先行の構造が潜んでいます。統合公共協議がQ2 2027年と設定され、実際の基準発行はその後であり、実行レイヤーである企業の現場がいつ新しいルールで動き出すのか、時間軸が明確ではありません。また、隠れた前提として「一つの統合基準ができれば算定が簡単になる」とありますが、基準が一本化されても、データ収集の泥臭い実務やサプライチェーン全体の算定体制は個社ごとに変わらないという物理制約が存在します。
WASHINGTON, D.C. (July 29, 2026) – The Greenhouse Gas Protocol (GHGP) today announces a series of updates to its corporate standards as it continues to strengthen its governance, leadership, and institutional capacity to meet growing global demand for trusted, interoperable greenhouse gas accounting. As climate ambition accelerates, globally harmonized, credible, and practical methodologies are increasingly essential to support decision-making, unlock capital, and drive measurable progress across markets and value chains. The series of updates to its corporate standards includes the following: Building on the strategic partnership established between GHGP and ISO last year, and following engagement with key partners and stakeholders, the two organizations are aligning their standards development programs around a shared goal: the publication of a single, co-branded corporate standard, with an integrated public consultation on the future corporate standard planned for Q2 2027. The consolidation brings together GHGP’s Scope 1, Scope 2, Scope 3 and Actions and Market Instruments (AMI) standards with ISO’s 14064-1 standard, providing integration and more efficient use by businesses and other users, and more meaningful stakeholder participation through a single coordinated public consultation process. In addition to the technical synergies, the consolidation of the two most widely used carbon accounting standards will unlock greater investment to accelerate global decarbonization. This action is a key milestone set out in the COP30 Action Agenda, for GHG Protocol and ISO to advance the harmonization of global greenhouse gas accounting standards. Tim Mohin, CEO of GHG Protocol, said: "A consolidated corporate standard represents a significant step toward integrating and harmonizing greenhouse gas accounting across the world. For the organizations applying these standards to measure their greenhouse gas emissions, a single corporate standard will simplify reporting, reduce
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