Indian GHG Protocol Scope 1+2+3 Inventory for MEP — GHG Protocol + ISO 14064 + IPCC + SBTi

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MEP Consultant · GHG Inventory · 12 May 2026

Indian GHG Protocol Scope 1+2+3 Inventory for MEP — GHG Protocol + ISO 14064 + IPCC + SBTi

Published: 05 May 2026Updated: 12 May 2026Original figures: 9

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%

Scope 1+2+3 share of total emissions (%) — Indian commercial buildingScope 1 (direct)6%Scope 2 location-based55%Scope 2 market-based (with REC)24%Scope 3 upstream28%Scope 3 downstream8%Scope 3 total36%Scope 3 emission categories — % of total Scope 3 (Indian MEP)Cat 1 Purchased goods20%Cat 2 Capital13%Cat 3 Fuel upstream15%Cat 4 Transport upstream5%Cat 6 Business travel8%Cat 7 Commute13%Cat 11 Sold products use17%Other9%

Three Indian GHG Protocol failures

  1. 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.
  2. 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.
  3. 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.
// References + Standards
  1. GHG Protocol Corporate Accounting + Reporting Standard 2004 + Revised 2024 + Scope 2 Guidance + Scope 3 Standard.
  2. ISO 14064-1/2/3:2019 — GHG Quantification + Reporting.
  3. ISO 14068-1:2023 — Carbon Neutrality.
  4. IPCC Guidelines for National GHG Inventories 2006 + 2019 Refinement.
  5. SBTi + CDP + TCFD + IFRS S2 — Aligned Reporting Frameworks.
  6. BIS Bureau of Indian Standards GHG Standards 2024.
  7. WBCSD World Business Council for Sustainable Development 2024.
  8. WRI World Resources Institute Reporting Tools 2024.
// Related Reading
By MEPVAULT Editorial Team — A team of practising MEP consultants based in India. ISHRAE-affiliated; FSAI-aligned.

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