User Guide
Further reading
Written by Firdaus Adib (AI Product Manager) Reviewed by Dr. Ivan Ling, PhD (Chief Scientific Officer & Co-Founder)
Published Updated
On This Page (7 sections)
These are the primary sources that the Learn carbon accounting guides use. Each one is published by the body that owns it. Standards and rules change, so check the publisher's page for the latest version before you rely on a document. All links were checked in November 2026.
GHG Protocol
The main standards for company greenhouse gas inventories.
- Corporate Standard: how to build a company inventory
- Scope 2 Guidance: location-based and market-based Scope 2
- Corporate Value Chain (Scope 3) Standard: the 15 Scope 3 categories
- Technical Guidance for Calculating Scope 3 Emissions: calculation methods for each category
- Scope 3 detailed FAQ: including how to treat avoided emissions
- Land Sector and Removals Standard: published January 2026, effective January 2027
- Global Warming Potential values (August 2024): GWPs from IPCC reports
- Standard development updates (July 2026): the planned combined standard with ISO
IFRS Foundation (ISSB)
- IFRS S1 General Requirements
- IFRS S2 Climate-related Disclosures
- Amendments to Greenhouse Gas Emissions Disclosures (December 2025)
- Educational material on GHG emissions under IFRS S2
- Malaysia jurisdictional profile
- Transition Implementation Group: questions and answers
Malaysian regulators and agencies
- Securities Commission Malaysia: National Sustainability Reporting Framework
- Securities Commission Malaysia: Mandatory sustainability assurance from 2028 (September 2026)
- Bursa Malaysia: Main Market Listing Requirements
- Bursa Carbon Exchange
- Bank Negara Malaysia: Climate Risk Management and Scenario Analysis (March 2025)
- Energy Commission: Grid emission factors 2022–2024 (provisional, February 2026)
- MGTC: SME carbon footprint calculator
- Malaysia's NDC 3.0 to the UNFCCC (October 2025)
- TNB: Green energy, including the Green Electricity Tariff and CRESS
- TNB: Solar ATAP
Emission factors and science
- IPCC 2006 Guidelines for National Greenhouse Gas Inventories
- IPCC AR6 Working Group I: Glossary
- UK Government: GHG conversion factors for company reporting
Carbon markets, targets and finance
- European Commission: Carbon Border Adjustment Mechanism
- European Commission: EU Emissions Trading System
- ICVCM: Core Carbon Principles
- Science Based Targets initiative and its Corporate Net-Zero Standard version 2.0
- PCAF Global GHG Accounting and Reporting Standard for the financial industry
Assurance
- IAASB: ISSA 5000 General Requirements for Sustainability Assurance Engagements
- ISO 14064-3:2019 Verification and validation of GHG statements
Start learning
New to the topic? Begin with What is carbon accounting?, then follow Build your GHG inventory.
