The GHG inventory involves the evaluation of direct and significant indirect GHG emissions. The new regulatory approach, introduced by the ISO 14064-1:2018 standard, envisaged the expansion of the previous three “Scope” in six “Categories”, allowing for a more accurate description of the indirect emissions. The request to consider all significant indirect emissions increases the comparability of organization GHG inventories and allows now the use of the term Carbon Footprint of Organization (CFO).