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Two Standards Become One

The single corporate standard GHG Protocol and ISO are building, and why emissions split three ways

PDF · 4 pp. · 0.7 MB

What this document is

On 29 July 2026 GHG Protocol announced that its Scope 1, 2, 3 and AMI standards will be brought together with ISO 14064-1 into a single co-branded corporate standard, with public consultation scheduled for the second quarter of 2027. What has to change now is nothing — the existing standards remain in effect until the new one is published. But the proposal has emissions reported in three separate parts, and the middle one is emissions tied to commodity certificates.

Who reads it

  • Corporate ESG and disclosure
  • Carriers and logistics providers
  • Carbon consultancies
  • Verification bodies

What's inside

Each stage is broken into the work it takes, and every task carries a checklist you can lift as it stands.

  1. 01What is being merged

    • GHG Protocol Scope 1, 2, 3 and AMI with ISO 14064-1, into one co-branded corporate standard
    • Public consultation on the consolidated standard scheduled for Q2 2027
    • Not a merger of the organisations — final adoption decisions rest entirely with each

  2. 02What to change now

    • Nothing — existing standards remain in effect until the new one is published
    • Transition periods will be set out with the new standard
    • Work already under way is to be leveraged, not discarded

  3. 03Three parts, one record

    • Physical emissions · emissions tied to market instruments · the impact of actions and investment
    • The same words as the SBTi standard — commodity certificate
    • All three rest on the same operating record from the vehicle

About this report

Not a translation. We read the primary sources ourselves and set out what they say. Quotations are short and carry their source and page number, and no figure appears that we could not confirm in the original.

Rights in the sources
Rights in the originals rest with their publishers.
Basis
This report is Logistics Tech Standard's analysis of the sources below. It is not a translation.
What is not here
Most of what is set out is at proposal stage — the multi-statement approach is what the announcement itself calls a proposal, and the timetable is a plan. What becomes of ISO 14064-1 as a standard in its own right is not stated in the documents cited, and has not been filled in.
How we quote
Quotations are short and carry their source and date. No summary from secondary coverage is used.

Who wrote this report, and why

Logistics Tech Standard (LTS) works on the carbon standards used in freight. This is not a translation — we researched and wrote it. Putting an international standard to work on real freight runs into places the standard itself does not describe.

Only what we could confirm is here; where we could not confirm something, we say so. Every source is named in the text.

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