DIP: 18.02.S08/20251004 
DOI: 10.25215/2455/1004S08 
Abstract
Purpose: This study aims to develop a conceptual framework for aligning ISO standards and GHG Protocols in the context of carbon emissions accounting and reporting for reducing fragmentations in reporting standards. The study approaches to re-identify and refine areas of overlap, divergence and integration pathways between the two for achieving harmonization, greater consistency, better comparability and improved decision-making quality. Design, approach and Methodology: The study follows a theoretical research design to analyze key concepts of ISO standards and GHG Protocol frameworks, synthesize existing theories and develop theoretical argument for overlap, divergence and integration. Discourse analysis is applied for concept development and refinement of ISO and GHG Frameworks from relevant literature and understanding current state of fragmentation. Argument development is employed to identify integration pathways and solutions for fragmentation reduction and also to examine challenges preventing effective alignment of the two frameworks. Comparative analysis is used for comparing ISO and GHG Protocol frameworks with respect to approaches, key similarities and differences. Findings: We find that ISO and GHG Protocol frameworks mainly overlap on the fundamental definitions and concept of life cycle of products and systems but diverge significantly in practical implementation. Reporting fragmentation exists due to inconsistent definitions on how a product’s carbon footprint is established, consolidation approaches for measuring and reporting greenhouse gas emissions, preparing carbon footprint inventory and treatment of Scope 3 emissions. Thus, harmonization is needed to coordinate action across regulatory frameworks, standardize disclosure requirements to a greater extent and support sector-specific implementations. Although evidence-based solutions exist for such purpose but institution-wise coordination and policy alignment is required to achieve wider adoption. Originality/Value: Alignment of ISO Standards and GHG Protocols in carbon accounting frameworks poses a critical challenge in contemporary climate policy and corporate sustainability reporting. With very few published studies observed to focus on integration pathways of sustainability reporting frameworks, this study provides important guidelines and future research scope for carbon accounting and reporting harmonization.
The author(s) appreciates all those who participated in the study and helped to facilitate the research process. 
The author(s) declared no conflict of interest. 
ISSN 2455-670X