The CFO is recognized as an important tool in quantifying and reporting GHG emissions and removals from an organization’s activities and is applicable for both public and private organizations (i.e. Government agencies, industries and services). The CFO can deliver explicit reporting, international standardized verification and utility basis in setting an organization’s GHG emissions reduction target, management and conducting GHG reduction initiatives at various levels, including organization, sector and country.  Apart from that, the CFO can also expand its role to promote a low-carbon concept for the organization or low emission products manufacturing by improving its facilities and practice as well as carbon offsetting.