Scope 2 Guidance

The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling (called “scope 2 emissions”). The guidance includes:
  • New requirements for accounting for emissions from energy contracts and instruments (such as renewable energy credits) in GHG inventories
  • Eight Scope 2 Quality Criteria that all contractual instruments must meet in order to be a reliable data source for the scope 2 market-based method
  • Recommendations for transparently disclosing information about energy purchases
  • Eleven short case studies to illustrate the benefits of the new requirements

Download the Scope 2 Guidance
Download the Scope 2 Guidance Executive Summary
Download the Scope 2 Guidance Case Studies
Read: Top Ten Questions About the Scope 2 Guidance

Slides from the Scope 2 Launch

About the Scope 2 Guidance

Four years in the making, the new Scope 2 Guidance is the most significant update to the Corporate Standard since its inception. The guidance was developed with the input of with over 200 representatives from companies, electricity utilities, government agencies, academia, industry associations, and civil society in over 23 countries.

The Scope 2 Guidance offers much needed clarity on how corporations measure emissions from electricity and other types of energy purchases. This heightened level of transparency could play a pivotal role in unleashing corporate demand for more renewable electricity.

Nearly 40% of global greenhouse gas emissions can be traced to energy generation, and half of that energy is used by industrial or commercial entities. To reduce these emissions, companies typically turn to energy conservation, efficiency upgrades, and supply switches to low-carbon electricity, whether through on-site installations or through changing (via contracts and electricity suppliers) the energy products purchased.

The Scope 2 Guidance is required reading for companies that follow the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard. For ten years, the Corporate Standard has provided a common framework for corporate greenhouse gas accounting; currently, 85% of companies that report their emissions to CDP have adopted the Corporate Standard.

Contact


Mary Sotos, Associate at World Resources Institute
msotos@wri.org

Documents

Document Date Created
Final Documents  
GHG Protocol Scope 2 Guidance January 2015
GHG Protocol Scope 2 Guidance Executive Summary January 2015
GHG Protocol Scope 2 Guidance Case Studies January 2015
Public Comment Period  
GHG Protocol Scope 2 Guidance (Draft) March 2014
Scope 2 Guidance Review Template March 2014
Working Documents for Technical Working Group  
December 2013 TWG on remaining technical questions Dec 2013
Summary of written TWG feedback from October 2013 webinars Nov 2013
Summary of October 2013 TWG webinars Oct 2013
Proposal No. 5 (Required Dual Reporting) October 2013 Oct 2013
Summary of June 2013 TWG webinars June 2013
Proposal No. 4 (Company Choice) June 2013 June 2013
Summary of February 2013 TWG webinars Feb 2013
Proposal No. 3 (Dual Reporting) Feb 2013 Feb 2013
Summary of December 2012 webinars Dec 2012
Background Information  
Objective/Background Document July 2012
Presentations  
CRS Renewable Energy Markets Conference Nov 2012
PCF World Forum Summit April 2012
RECs International Annual Market Meeting March 2012
CRS Renewable Energy Markets Conference Nov 2011
AWMA conference Nov 2011
Scoping Workshops  
(Mexico workshop) Agenda for Mexico Workshop May 2011
(Mexico workshop) Concept Note for Mexico Workshop – May 2011 May 2011
(London workshop) Brief Summary from London Workshop Jan 2011
(London workshop) Agenda for London Workshop Jan 2011
(London workshop) Slides from London Workshop Jan 2011
(London workshop) Concept Note for London Workshop Jan 2011
(DC workshop) Brief Summary of DC Workshop Dec 2010
(DC workshop) Agenda for DC Workshop Dec 2010
(DC workshop) Discussion Draft for DC Workshop Dec 2010