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Corporate Standard · the method every figure is calculated under

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 2026-09-05

Boundary and consolidation

The consolidation approach — operational control, financial control, or equity share — is chosen when a report is generated and recorded on the report run and on the base year, so a filed figure always carries the boundary it was built under. 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: six of the fifteen categories today, each naming its method and its data-quality tier.
  • Biogenic CO₂ is held separately from the scopes in the ledger, as the standard requires. It is not yet printed on the filed report, and that gap is ours rather than a modelling choice.

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.