The Evolving GHG Protocol: Enabling the Use of RNG Across Industries

The Greenhouse Gas Protocol, established in the late 1990s by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), provides the global standard for corporate greenhouse gas (GHG) accounting and reporting.¹ Beginning in 2022 the WRI and WBCSD began the process of updating the rules for measuring and reporting GHG emissions. As discussed in more detail below, the GHG Protocol is undertaking a comprehensive update to its corporate standards, with multiple workstreams evaluating potential revisions.

As companies look for practical ways to reduce their carbon footprint and meet sustainability targets, solutions that deliver measurable impact are increasingly critical. Renewable Natural Gas (RNG) stands out as a solution. By capturing methane from organic waste streams and repurposing it as a renewable energy source that is cleaner than traditional fossil fuels, RNG reduces lifecycle emissions² while supporting circular economy principles. Furthermore, RNG’s compatibility with existing natural gas infrastructure makes it a practical, drop-in solution for industrial and corporate operations seeking to lower their environmental impact without costly system overhauls.

For organizations in the voluntary market, corporations and utilities integrating RNG into their operations to proactively reduce GHG emissions, RNG offers a credible and measurable pathway to advance sustainability goals.

Accelerating the Energy Transition: Actions and Market Instruments

To fully leverage the benefits of RNG, organizations also need to understand the rules and standards that define how emissions reductions are measured and reported. The GHG Protocol provides this framework, ensuring that emissions reductions are credible, transparent, and globally recognized.

One notable component of the GHG Protocol’s efforts is the Actions and Market Instruments (AMI) workstream, which examines how market-based accounting approaches may apply to activities such as renewable fuel procurement, including RNG.³

In October 2025, the AMI workstream released draft v1.0 of a white paper exploring how companies could report climate actions and market-based instruments alongside physical GHG inventories. It introduced the concept of multi-statement reporting and raised key questions about how voluntary purchases and credits might be reflected.

In December 2025, draft v2.1 of the white paper was published. This draft refined and expanded on the foundation of draft v1.0 by providing a more structured multi-statement reporting framework that separates physical emissions, contractual procurement, and the climate impacts of those actions. It clarifies how market-based instruments, like certificates or credits, could be accounted for without altering physical inventories. This update represents a step forward in improving transparency and consistency in voluntary climate reporting.³

The refinements in draft v2.1 signal that the GHG Protocol is actively considering how renewable fuel attributes may be accounted for in corporate reporting and how organizations could leverage market instruments like book-and-claim. The draft is subject to review and approval by the GHG Protocol’s Independent Standards Board followed by a public consultation period.Phase 2 of the work is underway in 2026, with focus on further development for the multi-statement reporting structure.³

Enabling Renewable Adoption with Market-Based Instruments

Organizations with geographically diverse facilities may rely on market-based instruments to secure renewable energy for their operations. A market-based instrument is “a contractual arrangement between two or more parties that enables the creation, transfer, or claiming of GHG related environmental attributes.”³

Within the market-based instrument framework, there are numerous chains of custody models that can be used to account for how environmental attributes are tracked and claimed. One model is mass balance, defined as a “chain of custody model in which materials or products with a set of specified characteristics are mixed according to defined criteria with materials or products without that set of characteristics.”³ Another commonly referenced model is book-and-claim, which is defined as a “chain of custody model in which the administrative record flow is not necessarily connected to the physical flow of material or product throughout the supply chain.”³ Book-and-claim models can be structured as bundled, which the GHG Protocol defines as “an energy attribute certificate or other instrument that is traded with the underlying energy produced.”⁴As a bundled solution, the book-and-claim model functions similarly to the mass balance approach.

These approaches enable industries to procure RNG through a virtual pathway, where the gas is injected into existing natural gas infrastructure and tracked, allowing companies to claim the associated emissions reductions reported under voluntary GHG accounting frameworks.

By doing this, organizations can credibly report emissions reductions in line with global standards, gain flexibility to scale renewable energy use across their portfolios, and strengthen investor confidence in their climate reporting. Leveraging book-and-claim demonstrates leadership in the voluntary market, where businesses choose to go beyond compliance and commit to net-zero targets.

Book-and-Claim: A Proven Mechanism

Book-and-claim has proven to be an effective mechanism for organizations to improve or offset their environmental impact. Under the GHG Protocol’s Scope 2 guidance, Renewable Energy Certificates (RECs) have long enabled organizations to account for renewable electricity use even when power is delivered through shared grids.⁵

Effective use of book-and-claim has also been demonstrated with the Renewable Fuel Standard (RFS). With book-and-claim principles, fleets can transition to RNG, then produce and separate Renewable Identification Numbers (RINs). These credits can then be tracked and traded, allowing obligated parties to meet compliance requirements.⁶

Together, these examples demonstrate how book-and-claim is not just theoretical but a proven decarbonization tool. It allows companies to accelerate their sustainability goals, reduce environmental impact, and transition to renewable fuels, unlocking the full potential of RNG as a solution for corporate decarbonization.

Leverage RNG in Your Operations

RNG is poised to remain a key part of the energy transition and with Kinder Morgan RNG, you can shape practical, scalable solutions, and position your operations for success while guidance related to GHG accounting standards is finalized.