The Corporate Standard the ledger is built on
The GHG Protocol
Every figure in CoreCanopy is calculated under the GHG Protocol Corporate Accounting and Reporting Standard. That decides the boundary, the scopes, the gases and the way a total is built.
Last updated 2026-09-04
Boundary and consolidation
The consolidation approach is recorded per organisation and applied to every roll-up: operational control, financial control, or equity share. The organisational hierarchy is effective-dated, so a restructuring today resolves correctly against today’s reads while a period-scoped read still resolves the hierarchy as it stood at that period’s end. Last year’s report does not move because this year’s org chart did.
Scopes and gases
- Scope 1: combustion and fugitive emissions from sources you own or control.
- Scope 2: purchased electricity, heat and steam. Location-based is produced; market-based currently falls to a disclosed grid fallback.
- Scope 3: four of the fifteen categories today, each naming its method and its data-quality tier.
- Biogenic CO₂ is reported separately from the scopes, as the standard requires.
Per-gas masses are stored natively wherever the publisher provides them, so a change of GWP basis is a recalculation from stored gas masses rather than a re-derivation from a CO₂e figure. AR4, AR5 and AR6 are all selectable, and the basis applied is recorded on every figure.