This tool is designed to help companies account for and report on greenhouse gas emissions, both for internal management purposes and to respond to self-imposed or governmental emission-reduction targets. The 61-page guidelines -- the result of consultations with accountants, academics, companies, consultants, environmentalists, financial institutions, government agencies, and nongovernmental organizations -- provide a methodology for companies to compute GHG emissions from readily obtainable information on fuel and energy use. The guidelines take a step-by-step approach to deriving the GHG Indicator and provide a set of worksheets with clear instructions. The tool is applicable at all levels of a company regardless of size or location, and can also be used by governments, NGOs, and other entities. The publication’s introductory material provide good background on the need for indicators and are designed for companies at both ends of the learning spectrum.