Scope 2 Accounting

The Scope 2 Accounting Guidance is entering its final stage of development. The document will clarify how to account for and report GHG emissions from electricity purchase and use. It will also address the role of utility emission factors, power purchase agreements (PPAs), and tracking instruments such as renewable energy certificates (RECs) and Guarantees of Origin (GOs). A final public comment period for the Guidance will begin in September 2013 with final publication scheduled for January 2014. During the comment period, the GHG Protocol will discuss the drafts in webinars and seek written comments. GHG Protocol welcomes input on this guidance, regardless of participation in a Technical Working Group. For those interested in participating, please contact Mary Sotos at msotos@wri.org.