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Scope 2 Guidance

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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.

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