Why and How to Include ‘Serviced Emissions’ in the updated Greenhouse Gas Protocol

Feb 20, 2026

Although progress has been made in emissions accounting for businesses, the treatment of emissions facilitated or enabled by Professional Services Providers (PSPs) including law firms, consulting firms and advertising agencies – known as serviced emissions – remains an important policy gap.

The Greenhouse Gas Protocol (GHGP) is the world’s leading framework for measuring and reporting GHG emissions, underpinning other climate-related standards. It is undergoing its first major revision in 20 years, creating a critical opportunity to strengthen the accuracy, coverage, and fairness of emissions accounting methodologies for organisations.

This policy brief provides three actionable recommendations to address this policy gap in the forthcoming GHGP revision, and support PSPs in accounting for serviced emissions.

Authors: Alexis McGivern, Alisa White, Clemens Kaupa, Jonathan Wise, Kate Chan, Nadeen Ayyashi.

Publication details
Theme(s)
The urgency of zero
Type(s)
Briefing
Author(s)
McGivern, Alexis
Year(s)
2026

Latest news

Oxford Net Zero academics co-lead open letter to DESNZ Secretary of State on carbon storage
Oxford Net Zero academics co-lead open letter to DESNZ Secretary of State on carbon storage

Dozens of academics, environmental professionals and members of civil society have this week published an open letter to the Secretary of State at the Department of Energy Security and Net Zero, Miatta Fahnbulleh, arguing for specific ... Read more

Dr Radhika Khosla awarded the title of Professor of Environmental Science and Policy
Dr Radhika Khosla awarded the title of Professor of Environmental Science and Policy

Dr Radhika Khosla, formerly Associate Professor and researcher at the Smith School of Enterprise and the Environment, University of Oxford, has been awarded the title of Professor of Environmental Science and Policy. The title was awarded ... Read more

Here’s how to make North Sea drilling compatible with net zero
Here’s how to make North Sea drilling compatible with net zero

By Professor Myles Allen, Founding Director of Oxford Net Zero and Head of Atmospheric, Oceanic and Planetary Physics, University of Oxford. Originally published by the Financial Times on 29 July 2026. Republished with permission. Click here ... Read more

See more news and events