GHG Protocol Scope 2 Guidance: Electricity Procurement

Mary Sotos from the World Resources Institute talks about GHG Protocol Scope 2 Guidance.

Understanding GHG Protocol Scope 2 Guidance

In this discussion, Mary Sotos of World Resources Institute explains the significance of Scope 2 emissions accounting under the GHG Protocol framework.

Scope 2 emissions refer to indirect greenhouse gas emissions from the generation of purchased electricity, steam, heating, and cooling consumed by an organization. The Scope 2 Guidance introduced refined reporting approaches to improve transparency and comparability across companies and markets.

Key topics covered include:

• The distinction between location-based and market-based accounting methods
• How renewable energy purchases are reflected in emissions reporting
• The role of energy attribute certificates and contractual instruments
• Implications for corporate sustainability reporting and target-setting

The guidance has played an important role in shaping how companies evaluate energy procurement decisions and communicate progress toward emissions reduction goals.