IECTR62726 , which is a technical report (hereinafter referred to as \'report\') describes principles and guidance on quantifying greenhouse gas emission (CO 2e) reductions compared to a baseline (which includes “ business as usual??) for electrical and electronic products and systems (hereinafter referred as EE products). This report addresses GHG reduction through an EE product-relatedGHGproject, not just the difference between GHG emissions of two EE products. This report is applicable to any type of EE product-relatedGHGprojects which are introducing low-carbon technologies or highly energy-efficient products, etc., including both final products and intermediate products. This report is based on the result of a comparative study on existing methodologies published or under discussion in international organizations. This report is intended to be used by those involved in design, development and use of EE products, and their supply chains regardless of industry sectors, regions, types, activities and sizes of organizations. Table1 illustrates an example of an EE product-relatedGHGproject and its relation with an EE product (also see Figure2): Table1 An example of EE product-related GHG projects EE product-relatedGHGproject Target product Baseline scenario Introduction of 500000 units of high-performance (energy-efficient) UPS in city A High-performance (energy-efficient) UPS 1 million units of conventional UPS in city A In this report, ISO14064‑2 , ITU‑TL.1410 [2] and GHG Protocol for Project Accounting, are studied and compared since these documents and initiatives are regarded as the most influential ones worldwide at the moment. This report refers to requirements relevant to EE product-relatedGHGprojects in the existing documents, e.g. ISO14064‑2 and GHG Protocol for Project Accounting and quotes them with boxes. The boxes are followed by guidance applicable to EE product-relatedGHGprojects. It is to be noted that these boxes do not capture the full text of the referred standards therefore readers are encouraged to read the standards to fully understand their requirements. This report is programme-neutral. If an organization applies for a specific programme (e.g. a greenhouse gas programme, such as certification and recognition of GHG reduction units under clean development mechanism (CDM) of the Kyoto Protocol to the United Nations Framework Convention on Climate Change (UNFCCC), or another climate change mitigation programme) some requirements of that programme may apply in addition to the descriptions given in this report. NOTE1 Under the Kyoto Protocol’s CDM, a key provision is that CDM projects contribute to local sustainable development goals in addition to generating greenhouse gas emissions reduction. Sustainable development criteria may also be important to other climate change mitigation programmes. Because sustainability is not directly related to greenhouse gas emissions quantification, this report does not address such provisions or criteria.