Framework resources

The resources below aim to help corporate practitioners who are responsible for planning, developing, implementing, managing and communicating environmental information and natural capital.

These listed resources, covering different disclosure tools, standards, methodologies and guidance approaches, are neither exhaustive nor complete and only serve to indicate current best practice in the reporting areas of GHG emissions, forest risk commodities, water and climate change impacts and adaptation.

GHG emissions

Global standards are developed through public consultation and due process and have been widely adopted. They include industry or national standards that are based on and adopt relevant principles from such global standards.

Guidance on methodologies

        – Mexico GHG Program
        – The Philippine GHG Accounting & Reporting Program (PhilGARP)
        – China Corporate Energy Conservation and GHG Management Program; 
        – Brazil GHG Protocol Program; 
        – India GHG Inventory Program;         – US - Greenhouse Gas Reporting Program.

    • Industry specific guidelines based on the GHG Protocol including:

    GHG Protocol Agriculture Guidance;
    GHG Protocol for U.S. Public Sector Organizations;
    – Portfolio Carbon Initiative;
    – Potential Emissions from Fossil Fuel Reserves.

    Guidance on risks and opportunities:

    This section draws on guidance about disclosure of risks and opportunities from regulators and leading reporting initiatives including: 

    Forest risk commodities 

    Guidance on methodologies and related:
    Guidance on risks and opportunities:


    Guidance on methodologies and related:
    Guidance on risks and opportunities:

    For additional guidance and frameworks on climate change, forests and water, check the resources on the Reporting Exchange.