If you work in foodservice or hospitality, chances are you’ve heard of both the Greenhouse Gas (GHG) Protocol and the Corporate Sustainability Reporting Directive (CSRD). They’re two of the most important directives and standard bodies in sustainability, but they serve different purposes.
The standards developed by the GHG Protocol tell you how to measure emissions. CSRD tells you how to report them.
In this blog, we’ll break down the differences, explain how they connect, and show how food businesses can use both together.
The Greenhouse Gas (GHG) Protocol standards are the global standard for measuring greenhouse gas emissions. It was first launched in 1998 and is now the most widely used accounting standard for emissions worldwide.
• Defines Scope 1, Scope 2, and Scope 3 emissions.
• Sets the rules for how emissions should be measured and categorized.
• Used by companies, governments, and NGOs as the “accounting system” for carbon.
In other words, if you want credible emissions data, you measure it according to the GHG Protocol.
The Corporate Sustainability Reporting Directive (CSRD) is an EU law requiring large and listed companies to disclose their environmental, social, and governance (ESG) impacts in a standardized, comparable way. It came into effect in January 2023 and is being phased in gradually.
The directive originally aimed to cover around 50,000 companies across the EU, but following the Omnibus Directive (2024), its immediate scope has been reduced, with smaller and non-EU entities now entering reporting later in the rollout.
For foodservice and hospitality, this means large operators, listed groups, and suppliers are first in line to report, while smaller players will follow over the next few years.
In short: if the GHG Protocol standard is your “accounting system,” CSRD is the “annual report” where the numbers go public.
| 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. |
• The GHG Protocol provides the methodology to calculate emissions across Scopes 1, 2, and 3.
• The CSRD requires companies to publicly disclose those emissions, alongside strategy and targets.
For food businesses, this means:
• Measure your emissions following the GHG Protocol.
• Report them according to CSRD’s ESRS requirements.
That’s why Klimato is designed to handle both. We calculate emissions in line with the GHG Protocol standards, which can then be directly integrated in the CSRD reports. See our Reporting product page for more details.
Food businesses face unique challenges:
• High Scope 3 share: For most, 80–90% of emissions sit in Scope 3.
• Supplier complexity: Dozens of suppliers, often without emissions data.
• Tendering pressure: Many catering contracts now require Scope 3 disclosures.
• Guest expectations: Climate transparency is becoming part of the hospitality experience.
By combining GHG Protocol measurement with CSRD reporting, food businesses can stay compliant and competitive.
• Baseline your emissions using the GHG Protocol. Start with Scopes 1 and 2, then build Scope 3 with supplier and procurement data.
• Identify hotspots—often meat, dairy, packaging, and transport.
• Engage suppliers to share emissions data or move toward low-carbon alternatives.
• Prepare for CSRD by structuring data in line with ESRS disclosure requirements.
• Use tools like Klimato to automate data collection, Scope categorization, and reporting.
Q: What is the main difference between the GHG Protocol and CSRD?
A: The GHG Protocol develops standards for measuring and categorizing emissions (Scopes 1, 2, and 3). CSRD is an EU directive that requires companies to report those emissions, alongside other sustainability data.
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.
UNLOCK YOUR POTENTIAL
Book a demo with Klimato and see how our tools can help your catering business win.