If you work in foodservice, hospitality, or food production, you’ve likely come across both the Greenhouse Gas (GHG) Protocol and the Corporate Sustainability Reporting Directive (CSRD). They’re often mentioned together, but they serve very different roles in corporate carbon accounting.
The GHG Protocol explains how emissions are measured. CSRD explains how emissions must be reported.
Understanding how these two frameworks connect is essential for food businesses preparing for Scope 1, 2, and 3 disclosures.
What Is the GHG Protocol?
The Greenhouse Gas Protocol is the most widely used global framework for measuring greenhouse gas emissions. It provides standardized guidance on how organizations categorize and calculate emissions across Scope 1, Scope 2, and Scope 3.
Rather than being a regulation, it functions as an accounting system that ensures emissions data is consistent and comparable across industries.
Key roles of the GHG Protocol include:
• Defining Scope 1, 2, and 3 emission categories
• Establishing methodologies for carbon accounting
• Supporting credible sustainability reporting and target-setting
For food businesses, GHG Protocol-aligned measurement often relies on ingredient-level data, procurement insights, and life cycle methodologies.
What Is CSRD?
The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation requiring companies to disclose environmental, social, and governance impacts using standardized reporting formats.
While the GHG Protocol focuses on measurement, CSRD focuses on transparency and disclosure.
CSRD requires organizations to publish sustainability data through the European Sustainability Reporting Standards (ESRS), including climate disclosures under ESRS E1.
GHG Protocol vs CSRD: The Key Differences
| Aspect | GHG Protocol | CSRD |
| Purpose | Standard for measuring and categorizing emissions. | EU directive for reporting sustainability impacts. |
| Scope | Global, voluntary (but widely adopted). | Mandatory for large/ listed companies in EU. |
| Focus | Defines Scope 1, 2, 3 emission calculation. | Requires disclosure of Scope 1, 2, 3 emissions. |
| Use Case | Internal measurement, footprinting, strategy. | External reporting, regulatory compliance. |
| Audience | Sustainability teams, consultants, auditors |
Investors, regulators, stakeholders. |
How GHG Protocol and CSRD work together
For most food businesses, the relationship between these frameworks looks like this:
• Emissions are calculated using GHG Protocol methodologies.
• Data is then disclosed through CSRD reporting requirements.
This connection is particularly important for Scope 3 emissions, which often make up the largest share of climate impact in food supply chains.
Why This Matters for Foodservice and Hospitality
Food businesses face unique challenges when aligning measurement and reporting frameworks:
• A high proportion of emissions come from agricultural supply chains
• Supplier data varies in quality and availability
• Procurement decisions directly influence Scope 3 performance
• Corporate clients increasingly require CSRD-aligned disclosures
Bringing GHG Protocol measurement and CSRD reporting together helps organizations move beyond fragmented sustainability efforts toward structured carbon accounting.
Practical steps for aligning GHG Protocol and CSRD
Rather than treating these frameworks separately, many organizations build processes that support both simultaneously:
• Establish a baseline using GHG Protocol-aligned measurement
• Identify emission hotspots across ingredients and suppliers
• Structure disclosures according to ESRS reporting requirements
• Integrate reporting into ongoing operational workflows
Where Klimato fits into the reporting workflow
Klimato supports food businesses by combining emissions measurement with structured reporting outputs. By aligning carbon calculations with GHG Protocol methodologies, emissions data can be translated into formats compatible with CSRD disclosures.
This helps sustainability teams move from manual reporting toward consistent Scope 1–3 carbon accounting across sites and suppliers.
FAQ: GHG Protocol and CSRD
Q: What is the main difference between the GHG Protocol and CSRD?
A: The GHG Protocol defines how emissions are measured and categorized. CSRD requires companies to disclose those emissions publicly under standardized reporting rules.
Q: Do food businesses need to follow both?
A: Yes. To comply with CSRD, food businesses must measure scope 1, 2, and 3 emissions (usually in line with the GHG Protocol) and disclose them according to CSRD’s reporting standards.
Q: Is the GHG Protocol mandatory?
A: No, the GHG Protocol is voluntary—but it’s the global standard for carbon accounting, and most regulators (including the EU with the CSRD) expect companies to use it.
Q: Who does CSRD apply to?
A: CSRD applies to large and listed companies in the EU (and non-EU companies with significant EU presence). Many foodservice providers, hotel groups, and caterers fall into this scope.
Q: Why is Scope 3 important for CSRD?
A: Scope 3 often makes up 80–90% of emissions in food businesses. CSRD requires full disclosure of Scope 1, 2, and 3 emissions, not just the parts you directly control.
Q: How can Klimato help with GHG Protocol and CSRD?
A: Klimato calculates scope 1, 2, and 3 emissions in line with the GHG Protocol and generates CSRD-ready emission reports, making compliance easier for food businesses.
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