The�GHG�Protocol�comprises� two�accounting�standards� that�explain�how�to�quantify� and�report�greenhouse�gas� emissions.�In�basis�for�ISO�standard� 14064-I.�The�GHG�Protocol� bases�its�climate�reporting� on�three�“scopes”,�or�categories,�of�emissions,�and� distinguishes�between��direct� and�indirect�emissions.