IPCC (Intergovernmental Panel on Climate Change)
The IPCC is the United Nations scientific body that assesses climate change science, impacts, and responses. It publishes the global warming potential values and inventory guidelines used to convert methane, nitrous oxide, and other greenhouse gases into CO₂ equivalent.
The Intergovernmental Panel on Climate Change (IPCC) was created in 1988 by the World Meteorological Organization and the United Nations Environment Programme. It produces comprehensive Assessment Reports that synthesize the latest climate science and are used by governments around the world.
For carbon accounting, the IPCC's most directly used outputs are global warming potential (GWP) values and the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. GWP values let accountants compare the warming effect of different gases. The Sixth Assessment Report (AR6) updated these values: methane's GWP-100 is 27.9, nitrous oxide's is 273, and sulfur hexafluoride's is 25,200.
The 2006 Guidelines, with refinements, form the methodological basis for national inventories and inform corporate standards such as the GHG Protocol. Carbon accounting software must track which GWP version a framework requires, because frameworks differ: CSRD references AR6, while SBTi currently uses AR5 values.
The IPCC does not collect original data itself. It reviews and summarizes peer-reviewed literature, giving policymakers a consensus view of the state of climate science.
Frequently asked questions
What is the IPCC? +
The IPCC is the United Nations scientific body that assesses climate change. It synthesizes peer-reviewed research and publishes Assessment Reports, GWP values, and inventory guidelines.
What does the IPCC have to do with carbon accounting? +
The IPCC publishes global warming potential values that convert methane, nitrous oxide, and other gases into CO₂ equivalent. Its 2006 Guidelines also underpin national and corporate greenhouse gas inventory methods.
Which IPCC GWP values should I use? +
The correct GWP version depends on your reporting framework. CSRD references AR6 values, while SBTi currently uses AR5. Good carbon accounting software tracks and applies the right version for each requirement.
Related terms
Global Warming Potential (GWP)
Global warming potential (GWP) is a metric that compares the warming effect of a greenhouse gas relative to CO₂ over a specified time horizon, typically 100 years (GWP-100). It is published by the IPCC and used to convert different greenhouse gases into CO₂ equivalent for emissions inventories.
Emission Factor
An emission factor is a coefficient that converts an activity measurement — such as litres of fuel burned, kilowatt-hours of electricity consumed, or dollars spent on a commodity — into a quantity of greenhouse gas emissions, typically expressed in kilograms or tonnes of CO₂ equivalent (tCO₂e).
GHG Protocol
The GHG Protocol is the world's most widely used greenhouse gas accounting standard. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), it provides frameworks for organizations, cities, and countries to measure and manage their emissions across three scopes.
Carbon Accounting
Carbon accounting is the systematic process of measuring, recording, and reporting the greenhouse gas (GHG) emissions produced by an organization, product, or activity. It follows standardized methodologies — most commonly the GHG Protocol — to quantify emissions across Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (value chain) categories, producing an auditable inventory that underpins disclosure, reduction planning, and regulatory compliance.
Greenhouse Gas (GHG)
Greenhouse gases are atmospheric gases that trap infrared radiation and warm the Earth's surface. The six main GHGs covered by the Kyoto Protocol are carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), and sulfur hexafluoride (SF₆). The Kigali Amendment added nitrogen trifluoride (NF₃).