This document sets out the current best practices for quantifying and reporting greenhouse gas emissions from B.C.'s provincial public sector organizations, local governments and communities. B.C.'s best practices represent a robust and continually improving catalogue of emissions factors and emissions calculation methodologies that have drawn heavily on protocols established by the World Resources Institute and the Climate Registry, and published emission factors from authoritative sources such as: Natural Resources Canada, Environment Canada, the US Environmental Protection Agency and the UK Department of Environment, Food and Rural Affairs. This document also represents the consolidation of the previously stand alone versions of Public Sector, Local Government and Community Energy and Emissions Inventory emissions methodology guides. It can be used by anyone using these other documents, or other groups who wish to calculate their organization's corporate emissions.