Indian GHG Protocol Scope 1+2+3 Inventory for MEP — GHG Protocol + ISO 14064 + IPCC + SBTi
Indian commercial building 50,000 m² GHG inventory per GHG Protocol — Scope 1 (DG + refrigerant + vehicles) 6 %, Scope 2 location-based (grid electricity) 55 %, Scope 3 (15 categories) 36 % of 750 tCO2e annual. GHG Protocol + ISO 14064 + IPCC + SBTi + CDP + BRSR + TCFD govern. Three failures: Scope 2 market-based vs location-based confusion missing REC + PPA transparency, Scope 3 Cat 11 omitted for MEP OEMs (60-80 % of footprint), refrigerant leak rates underestimated at OEM-assumed 1-2 % vs actual 3-8 %.
Indian GHG Protocol for MEP framework
GHG Protocol (Greenhouse Gas Protocol) — global standard for corporate emissions accounting. Developed WRI + WBCSD. Indian BRSR + SBTi + TCFD all reference GHG Protocol. 3 Scopes: Scope 1 (direct on-site fuel + refrigerant), Scope 2 (purchased electricity + heat), Scope 3 (upstream + downstream value chain — 15 categories). Standards stack — GHG Protocol Corporate Standard 2004 + Revised 2024 + Corporate Value Chain Scope 3 Standard 2011 + Product Life Cycle Accounting Standard 2011 + ISO 14064 + IPCC Guidelines + Indian BIS + WBCSD + WRI.
MEP-relevant GHG Protocol Scope 1 + 2 + 3 inventory — 50,000 m² commercial building
| GHG source | Scope | Annual emissions (tCO2e) | % of total |
|---|---|---|---|
| DG fuel (diesel) + LPG kitchen + cooking | Scope 1 | 25 | 3% |
| Refrigerant leak (R32 + R410A + R134a) | Scope 1 | 15 | 2% |
| Vehicle fleet (owned) | Scope 1 | 8 | 1% |
| Purchased electricity (grid) | Scope 2 location-based | 420 | 55% |
| Purchased electricity (market-based REC + PPA) | Scope 2 market-based | 180 | 24% |
| Cat 1 Purchased goods + services | Scope 3 | 55 | 7% |
| Cat 2 Capital goods (one-time embodied carbon) | Scope 3 | 35 | 5% |
| Cat 3 Fuel + energy upstream | Scope 3 | 42 | 6% |
| Cat 4 Upstream transportation | Scope 3 | 15 | 2% |
| Cat 5 Waste generated | Scope 3 | 8 | 1% |
| Cat 6 Business travel | Scope 3 | 22 | 3% |
| Cat 7 Employee commuting | Scope 3 | 35 | 5% |
| Cat 8 Upstream leased assets | Scope 3 | 12 | 2% |
| Cat 11 Use of sold products | Scope 3 (downstream) | 45 | 6% |
| Cat 13 Downstream leased assets | Scope 3 | 15 | 2% |
| Total emissions | — | 750 | 100% |
Three Indian GHG Protocol failures
- Scope 2 market-based vs location-based confusion — GHG Protocol requires both. Location-based uses grid average (India 0.82 kgCO2/kWh); market-based deducts RECs + green PPA. Indian companies report only location-based + miss RE-credit transparency.
- Scope 3 Cat 11 (use of sold products) omitted for MEP manufacturer — Cat 11 covers product lifetime emissions. For MEP OEM (Daikin + Voltas + Havells), Cat 11 = 60-80 % of footprint. Indian OEMs often exclude — fails SBTi + investor scrutiny.
- Refrigerant Scope 1 leak emissions underestimated — actual leak rates 3-8 %/year on legacy chillers (vs assumed 1-2 %). Indian companies use OEM default leak rate. Specify mass-balance method per GHG Protocol Refrigerant.
- GHG Protocol Corporate Accounting + Reporting Standard 2004 + Revised 2024 + Scope 2 Guidance + Scope 3 Standard.
- ISO 14064-1/2/3:2019 — GHG Quantification + Reporting.
- ISO 14068-1:2023 — Carbon Neutrality.
- IPCC Guidelines for National GHG Inventories 2006 + 2019 Refinement.
- SBTi + CDP + TCFD + IFRS S2 — Aligned Reporting Frameworks.
- BIS Bureau of Indian Standards GHG Standards 2024.
- WBCSD World Business Council for Sustainable Development 2024.
- WRI World Resources Institute Reporting Tools 2024.