LoginAbstract
The monitoring and management of greenhouse gas (GHG) emissions are essential activities for companies aiming to improve their environmental performance and contribute to climate change mitigation. A GHG inventory allows organizations to quantify emissions, identify the main impact sources, and define strategies for reduction and climate neutrality. It also represents an important tool for transparency towards stakeholders. This dissertation compares two international standards for GHG inventory development: the Greenhouse Gas Protocol and ISO 14064-1. The analysis is based on a case study concerning Ambiente srl, an Italian environmental consulting and engineering company where the author carried out the traineeship period. The objective of the research is to evaluate similarities, differences, strengths, and limitations of the two methodologies through their application to the same organization. The GHG emissions inventory of Ambiente srl is developed according to both standards, defining organizational boundaries, base year, emission sources, and calculation methods. The obtained results are then compared to highlight differences in emission classification, reporting requirements, and methodological approaches. The dissertation is structured into four chapters: the first introduces the background and principles of the two standards; the second analyzes their main similarities and differences; the third presents the case study and compares the results obtained with both methodologies and with the Open-ES application; the last chapter discusses the suitability of each approach and the potential benefits of a hybrid methodology. The study shows that both standards provide reliable frameworks for GHG accounting, although they differ in terms of flexibility, level of detail, and reporting structure. Their harmonization could represent an effective opportunity to support organizations in improving sustainability strategies and achieving climate objectives.
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