The GHG Protocol is a multiplestakeholder partnership of business, NGOs, and governments, led by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). It is the best source of information about corporate GHG accounting and reporting and draws on the expertise and contributions of individuals and organizations from around the world. The GHG Protocol’s Corporate Accounting and Reporting Standard provides comprehensive guidance on accounting for and reporting corporate GHG emissions and is the most widely used standard for mandatory and voluntary GHG programs. Other international standards, such as the ISO 14064 standard, also are compatible with the GHG Protocol. The standards are analogous to the generally accepted financial accounting standards for companies’ consistent accounting and reporting practices. The first edition was published in 2001, and the revised edition was released in 2004. For more information about the GHG Protocol or to download the standards and calculation tools, visit www.ghgprotocol.org.