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GRI 102: Climate Change · 2025

Disclosure GRI 102-6

Scope 2 GHG emissions

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

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Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI

To prepare this disclosure

14datapoints↓ 6claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This disclosure asks an organisation to report its Scope 2 greenhouse gas emissions, meaning the emissions linked to the energy it buys and uses, rather than emissions it produces directly itself. In practice, the focus is on showing the amount of these indirect emissions in a clear, measurable way, using a consistent basis so readers can understand the organisation’s climate impact from purchased energy.

The practical question is how broadly the reporting covers the organisation’s activities. It should not be limited to a few headline sites if the organisation operates across multiple locations or business units; the aim is to capture the relevant Scope 2 emissions across the full reporting boundary. The key is to be complete, consistent and transparent about what is included, so users can see whether the figure reflects the whole organisation or only selected operations.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you fixed which electricity-related emissions sit inside your reporting boundary, and whether you will present them on a site-by-site or group basis? Will the figures be built from the same reporting period as the rest of your sustainability data, and do you know which year is the comparison point for any later restatement? Can you trace each number back to a named source, with the calculation method, assumptions, and conversion factors kept together for review? Have you decided whether to show both the grid-based view and, where relevant, the supplier-contract view, or only the grid-based figure? Do you know whether to separate out carbon dioxide from the other gases linked to electricity use, and whether any biogenic elements need their own line? If you have offsets, removals, or avoided-emission claims linked to electricity, have you already decided how you will keep them distinct from the gross emissions figure?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Scope 2 total Capture the reported Scope 2 emissions total in tonnes of CO2 equivalent, using the location-based figure and, where relevant, the market-based figure. GHG inventory workbook; electricity emissions calculation file; utility and supplier data; emissions factor source. Sustainability / Environment

Gas breakdown Capture the separate amounts for carbon dioxide, methane and nitrous oxide linked to these emissions. Emissions calculation schedule; gas-by-gas worksheet; factor library or calculation model. Sustainability / Environment

Biogenic electricity emissions Capture any non-CO2 emissions from electricity use that come from biogenic sources, reported separately. Electricity emissions model; fuel or supplier documentation; biogenic emissions note. Sustainability / Environment

Offsets and removals Capture any removals, traded units and avoided emissions that are being reported alongside the emissions data. Carbon project records; registry statements; internal offset and claims log. Sustainability / Environment

GWP basis Capture the global warming potential set used to convert gases, and confirm it is based on a 100-year horizon. Methodology note; emissions factor source; calculation tool settings. Sustainability / Environment

CO2 split Capture the breakdown of gross location-based Scope 2 emissions by carbon dioxide. Gas-by-gas emissions worksheet; calculation model; source emission factors. Sustainability / Environment

Biogenic CO2 amount Capture the biogenic carbon dioxide emissions from electricity use, for the location-based figure and, if relevant, the market-based figure. Electricity emissions calculation; supplier or fuel documentation; biogenic CO2 note. Sustainability / Environment

Base year date Capture the year chosen as the starting point for the calculation. GHG methodology document; target-setting file; prior reporting pack. Sustainability / Environment

Base year reason Capture the reason that year was selected as the starting point. Target-setting memo; methodology paper; board or management approval note. Sustainability / Environment

Base year emissions Capture the base year emissions totals in tonnes of CO2 equivalent, shown separately for the relevant categories used in the calculation. Archived base year inventory; prior-year reporting pack; recalculation workbook. Sustainability / Environment

Recalculation note Capture the context for any restatement of the base year figures, including what changed and why the figures were updated. Recalculation memo; change log; methodology update record. Sustainability / Environment

Prior base year figures Capture the emissions figures that were previously reported for the base year, before any restatement. Published prior-year report; archived disclosure pack; version-controlled inventory file. Sustainability / Environment

Scope 2 method choice Capture the consolidation method used for Scope 2 emissions and confirm it is applied the same way throughout the reporting period. GHG methodology document; consolidation policy; calculation workbook settings. Sustainability / Environment

Calculation method note Capture the standards, methods, assumptions and calculation tools used, including where the emissions factors or other source data came from. Methodology note; calculation tool documentation; emissions factor source list; assumptions log. Sustainability / Environment

＋ Show GRI 102-6 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first. Confirm which operations and electricity-related Scope 2 emissions sit inside the figure set, and make sure the same consolidation method is used throughout the calculation.

2Decide what you will count in each line item. Separate the main Scope 2 total from the CO2, CH4 and N2O split, any biogenic non-CO2 emissions linked to electricity use, and any removals, trades or avoided emissions that need to be described.

3Choose the calculation basis and keep the source trail. Record the warming factors you used, making clear they come from a 100-year basis, and keep the standards, methods, assumptions and tools that drove the numbers.

4Build the current-year figures and the base-year record. Prepare the gross emissions values in tCO2e, the breakdown by gas where needed, the base-year emissions, and the base-year explanation and context, including any earlier figures already reported.

5Explain any changes or exclusions clearly. If the base year has been adjusted or recalculated, note why; if a market-based view is used alongside the location-based one, keep the treatment consistent and explain the approach in plain language.

6Check the draft against the source material before sign-off. Confirm every required data point is covered, units are shown where needed, and the wording matches the underlying evidence without copying the standard's phrasing.

Request the data

Request the electricity emissions data from EHS / Energy

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What are the organisation’s electricity-related emissions figures for the reporting period, and what methods, factors, and base-year details sit behind them?

Use your organisation’s own terms first, then map them to the reporting disclosure. For example, ask for your electricity emissions file, energy/carbon workbook, or utility emissions pack rather than using framework labels in the first ask.

Weak request

Please provide the Scope 2 GHG emissions disclosure data, including the location-based and market-based totals, gas breakdown, biogenic emissions, base year, recalculation details, consolidation approach, and methodologies.

Why it fails: It uses framework language that many operational teams do not use day to day, so the owner may not know which workbook, report, or system to pull. It also bundles too many concepts without naming the internal file, boundary, or source system, which makes the request harder to action.

Better request

Please send the electricity emissions workbook or carbon file for [reporting period] covering [sites/boundary], including the total emissions figure, any gas split the file already holds, any biogenic entries, the base year and any later restatements, the boundary approach used, and the factor source and assumptions behind the calculation. If the data sits in more than one place, please point me to the right files or folder.

Formal email template

Subject: Request for electricity emissions data pack for [reporting period]

Hi [name],

Could you please send over the latest electricity emissions pack for [reporting period] covering [sites/business units/boundary]? We need the figures and supporting notes for the reporting draft.

Please include, where available:
- the total electricity emissions figure for the period, with the calculation basis used internally;
- any split by gas type if your workbook tracks this;
- any biogenic-related electricity entries you hold in the model;
- any removals, trades, or avoided-emissions items included or excluded from the file;
- the factor set, time basis, and source used for the conversion factors;
- the base year used in the model, why it was set that way, and any later restatements;
- the prior base-year figure and the reason for any change;
- the boundary approach applied consistently across the file;
- the standards, assumptions, and tools used, including where the factor source came from.

If the information sits in more than one file, please send the full pack or point me to the right folder/system. A possible LRA training template is attached below for adaptation to your organisation. Please check the official source before sign-off.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name] — could you share the electricity emissions pack for [reporting period] for [sites/boundary]? Please include the total figure, any split by gas type if tracked, the factor source, the base year and any restatements, plus the method notes/assumptions and the file or system it came from. Thanks.

Industry examples

Manufacturing

Context. A plant network uses a monthly energy workbook maintained by the site energy manager and reviewed by EHS.

Adapted request. Hi [name] — could you share the plant electricity emissions workbook for [reporting period] across [sites/plants]? Please include the total figure, any gas split already tracked, the factor source, the base year and any restatements, plus the assumptions and tool version used.

Example response. Attached: Plant_Energy_Carbon_FY2025_v3.xlsx. Covers 14 sites. Total electricity emissions: 18,420.6 tCO2e. CO2: 18,410.2 tCO2e; CH4: 7.8 tCO2e; N2O: 2.6 tCO2e. Base year: 2022. Restatement applied after meter correction at Site 4. Factor source: Grid factor set v2025. Notes tab includes boundary, assumptions, and tool version.

Retail

Context. A retail estate team keeps utility invoices and a carbon summary by store portfolio.

Adapted request. Hi [name] — please send the store electricity emissions summary for [reporting period] for [portfolio/boundary]. Include the total emissions figure, the factor set used, the base year, any changes to prior-year figures, and the notes explaining how the summary was built from invoices or meter data.

Example response. Attached: Retail_Electricity_Summary_Q4_2025.xlsx. Covers 286 stores and 3 depots. Total electricity emissions: 9,105.3 tCO2e. Base year: 2021. Prior-year figure updated after two store closures. Method tab lists invoice sources, factor set, and assumptions used for estimated reads.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Explain the reporting boundary, the electricity-emissions method used, the gases included, the warming values applied over a 100-year period, the calculation tools and factor sources, and how the base year was set and, if needed, updated.

Context note

State what the figures represent in practice: the organisation’s electricity-related climate impact under the chosen reporting basis, plus any separately reported biogenic emissions, base-year figures and other climate items shown outside the main total.

Fluctuation statement

If the numbers move materially, point to the operational or data reasons behind the change, and note whether any restatement of the reference year, change in calculation method, or update to inputs affected comparability.

Content index entry

GRI 102-6 Scope 2 GHG emissions — [location / page] / [notes]

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Preparation tools & forms

Professional preparation tools for GRI 102-6 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

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01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Go deeper · GRI 102-6

Learn to prepare this disclosure end-to-end

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

We prepared the coverage figure using the same organisational boundary we applied elsewhere in the report, and we can show how the included operations were selected.The assurer may test whether the boundary was applied consistently and whether any excluded entities, sites, or activities would materially change the figure.Boundary paper or reporting policy; consolidation workbook; list of included and excluded entities/sites; reconciliation between the reported figure and underlying source data.

For the disclosed emissions total, we separated the different gases in the working papers and can trace each component back to source activity data and emission factors.The assurer may probe whether the gas split is complete, correctly calculated, and supported by auditable source records.Calculation model; source activity records; gas-by-gas worksheets; emission factor library; review notes showing the component totals roll up to the published figure.

Where we included electricity-related biogenic emissions, we kept those amounts distinct from the main emissions total and retained the basis for that treatment.The assurer may question whether these amounts were identified correctly, kept separate from other emissions, and not double-counted or omitted.Method note on treatment of electricity-related biogenic emissions; source invoices or meter data; calculation sheets; evidence of separate presentation in the draft and final report.

Any removals, traded quantities, or avoided-emissions claims were only included where we had supporting evidence and a documented basis for the way they were treated.The assurer may challenge whether these items are appropriately evidenced, whether the boundaries are clear, and whether they have been presented in a way that could mislead readers.Project files; contracts or certificates; internal approval papers; calculation support; narrative explaining inclusion, exclusion, and presentation choices.

We used a 100-year warming factor set and kept a record of the source we relied on for those values.The assurer may test whether the chosen factors are the ones actually used in the calculations, whether they are current for the reporting period, and whether the source is identifiable.Emission factor source list; version-controlled factor library; calculation workbook showing the factors applied; evidence of approval of the selected source.

For the electricity-related breakdown, we can show how each part of the split was derived and how it ties back to the published total.The assurer may probe whether the breakdown is complete, mathematically accurate, and consistent with the main figure.Breakdown schedule; source data by location or meter; calculation checks; reconciliation to the disclosed total; reviewer sign-off.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.

Common gaps

Mistakes to avoid when collecting the data

Wrong data owner

Chasing the sustainability team alone can miss the finance, energy or facilities owner who actually holds the meter reads, supplier statements or calculation files.

Framework language only

Asking for the data in reporting jargon can leave local teams unsure whether you mean electricity bills, contract records or site-level usage logs in their own terms.

Boundary left vague

If you do not pin down which sites, entities and electricity uses are in play, teams may collect figures for the wrong part of the business.

＋ Show 5 more

Where judgement is often needed

Acquisitions and disposals in the reporting period

Set out whether bought-in or sold-on operations are included for the full year or only for the time they were under your control, and explain any restatement of earlier figures when the group boundary changes.

Different country rules for the same electricity use

Where local reporting rules or grid factors differ across countries, choose one consistent approach for each site or country and explain how that choice affects the totals and any split by gas type.

Sites or teams near the boundary of your control

Decide how to treat joint ventures, leased premises, managed sites, and other borderline operations, then disclose the rule used so readers can see why some electricity use is in or out.

＋ Show 6 more

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Food processing

We explain how we calculated our Scope 2 electricity-related emissions using one consistent boundary method across the group, and we state the tools, assumptions and emissions factors we relied on, including where those factors came from. - Our 2024 base year is 2022, chosen because it is the first year for which we had complete, auditable energy data across all sites; we have not changed the base year, and the 2022 figures below are the starting point we use for comparisons. - For that base year, our gross electricity-related emissions were 18,000 tCO2e on a location basis and 16,200 tCO2e on a market basis; the location-based total comprised 17,100 tCO2e of carbon dioxide, 700 tCO2e of methane and 200 tCO2e of nitrous oxide, while biogenic carbon dioxide from electricity use was 300 tCO2e on both bases. - We also report that, in the same year, we had 120 tCO2e of removals, no traded carbon instruments, and no avoided-emissions claim; our 100-year warming values were taken from the latest IPCC assessment used in our reporting tool, and we applied the same values to all gases.

This example shows how to present the base year, the reason for choosing it, the starting emissions figures, the gas split, the biogenic electricity-related element, the treatment of removals/trades/avoided emissions, the warming values source, and the consistent group-wide method in a short narrative.

Illustrative (synthetic) example — Retail distribution

We use one group-wide approach for Scope 2 reporting, applied consistently across all consolidated entities, and we document the calculation assumptions, software and emissions-factor source used to build the figures. - Our base year is 2021, set because it is the first year with a full set of electricity invoices and meter reads after a systems change; we have kept that year unchanged, and the 2021 numbers below are the reference point for later recalculation checks. - In that base year, our gross electricity-related emissions were 9,500 tCO2e on a location basis and 8,700 tCO2e on a market basis; the location-based total included 8,900 tCO2e of carbon dioxide, 420 tCO2e of methane and 180 tCO2e of nitrous oxide, and biogenic carbon dioxide from electricity use was 90 tCO2e on both bases. - We also disclose 45 tCO2e of removals, 10 tCO2e of traded carbon instruments and 5 tCO2e of avoided emissions; the warming values used for carbon dioxide, methane and nitrous oxide are the 100-year values embedded in our calculation model, taken from the same public source for all sites.

This example illustrates a second plausible reporter with different figures and a different base-year rationale, while still covering the same required points: base year, why it was selected, prior-year reference figures, recalculation context, gas breakdown, biogenic electricity emissions, removals/trades/avoided emissions, the warming-value basis, and the consistent consolidation method.

Company reportsReal published reports

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How companies report GRI 102-6 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Kasikornbank Public Company Limited

Banks / Diverse Financials / Insurance · Thailand · 2025

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Kasikornbank Public Company Limited’s 2025 Sustainability Report includes reported values for Scope 1 and 2 greenhouse gas emissions on page 78 and presents a base year emissions value for 2020 on page 80. The report covers multiple greenhouse gases including CO2, CH4, N2O, HFCs, PFCs, and SF6, with some supporting context on emissions calculations found on page 78. However, the report lacks clear narrative explanations or detailed methodology for emissions reporting, and no specific percentage reductions or numeric headline values are provided.

TECO Electric & Machinery Co., Ltd.

Electrical Equipment and Machinery · Taiwan · 2024

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TECO Electric & Machinery Co., Ltd.'s 2024 sustainability report provides reported values for Scope 1, 2, and 3 greenhouse gas emissions, with Scope 3 emission assessment initiated from 2019 (p.54) and specific emission data mentioned on pages 54, 65, and 19. The report includes some quantitative emission data but lacks detailed narrative explanations or methodology descriptions related to emissions, as several narrative items are not found or unclear. Notably, no percentage values or comprehensive narrative disclosures on emissions methodology or reduction strategies are provided in the report.

Valterra Platinum

Mining — Rare Minerals / Precious Metals / Gems · South Africa · 2025

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Valterra Platinum's Sustainability Report 2025 provides reported values for Scope 1 and Scope 2 greenhouse gas emissions, with specific figures noted on pages 63 and 64, including CO2-equivalent emissions around 4.29 to 4.32 million tonnes (p.63, p.64). The report highlights that purchased electricity accounts for 87% of total GHG emissions, indicating a significant reliance on indirect emissions (p.64). However, the report lacks detailed narrative explanations or methodology descriptions related to emissions calculations, as well as percentage values or further breakdowns, which remain unclear or not found in the document.

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Scenarios to work through

A group reports electricity-related emissions for three offices. One site uses supplier-specific electricity contracts, while the other two are reported using grid-average factors; the team has also estimated the associated carbon dioxide, methane and nitrous oxide from purchased power.

QHow should the preparer present the electricity-related emissions so the report covers both the grid-average view and, where relevant, the supplier-based view, together with the gases included?

Reveal model answer →

A business has bought renewable electricity certificates and wants to show the effect in its emissions section. It also has a small amount of carbon dioxide released from biomass-powered electricity use, plus a separate note on offsets and avoided emissions.

QWhat should the preparer do with the biomass-related carbon dioxide and the other climate claims when reporting this item?

Reveal model answer →

The company changed its electricity boundary after acquiring a new subsidiary, so last year’s base figure no longer matches the current group structure. The sustainability team has the earlier base-year number, the reason for the reset, and the revised base-year emissions split by the relevant electricity-emissions basis.

QWhat should the preparer explain about the base year so the reader can understand the comparison over time?

Reveal model answer →

A reporting team has data from several sites, but one site used a different electricity-emissions tool and another used a different set of emission factors. The group wants to combine them anyway because the totals look close enough.

QWhat judgement should the preparer make about the method note and the calculation approach before sign-off?

Reveal model answer →

Framework references