Chapter 2
Chapter 2

Measuring and Reporting

How to assess climate impacts and publicly disclose progress

Measuring some climate impacts is straightforward. Others can be complex. But measurement is key and is the first step companies take on their climate journey.

The next step after measurement is disclosure. Publicly reporting carbon emissions gives confidence to stakeholders that a company is addressing the climate crisis.
The GSMA recommends aligning to internationally recognised best practice for carbon measurement and reporting. And mobile network operators have been pioneers in this - BT Group in the UK first measured its carbon footprint in 1992!


For the measurement of carbon emissions, the GSMA recommends using the GHG Protocol guidance for corporate reporting. This explains Scopes of emissions and how to measure them. For Scope 3 emissions, because they are difficult to assess, the GSMA has developed guidance specific for telecommunication operators.


The largest public database of carbon emissions globally is run by the non-profit CDP. The GSMA recommend disclosing to the CDP and runs annual webinars to help the mobile industry stay up to date with reporting requirements.
The GSMA also recommend aligning to the frameworks created by the Taskforce for Climate-related Financial Disclosures (TCFD) and the Taskforce for Nature-related Financial Disclosures (TNFD) to understand the associated financial risks and opportunities.

For broader ESG measurement, the GSMA has developed the ‘ESG Metrics for Mobile’ to help the industry report on the most material sustainability impacts.