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GRI 102: Climate Change·Disclosure GRI 102-6
Scope 2 GHG emissions
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
Legal status
GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.
Published passport
Last reviewed 2026-07-30
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 102: Climate Change
Disclosure GRI 102-6 · 2025
Last reviewed
2026-07-30
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 102-6 requires an organization to report gross Scope 2 greenhouse gas emissions arising from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organization. Scope 2 should not be described as electricity-only where other forms of acquired energy are relevant.
The organization must report gross location-based Scope 2 emissions in metric tons of CO₂ equivalent and must additionally report gross market-based Scope 2 emissions where the market-based method is applicable. The location-based method reflects the average emissions intensity of the grids on which energy consumption occurs. The market-based method reflects emissions associated with energy that the organization has purposefully chosen, or its lack of choice, using qualifying contractual instruments.
The organization must include CO₂, CH₄ and N₂O and provide a location-based breakdown of each gas in both physical metric tons and metric tons of CO₂ equivalent. Where market-based emissions are reported, the organization should additionally provide the equivalent market-based gas breakdown.
Biogenic non-CO₂ emissions from purchased energy must be included within gross Scope 2 emissions. Biogenic CO₂ emissions must be reported separately for the location-based method and, where applicable, the market-based method and must not be included in the gross Scope 2 total.
GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 2 emissions. Renewable energy certificates and other contractual instruments that meet the Scope 2 quality criteria are not automatically carbon offsets and should be treated under the market-based Scope 2 methodology.
The organization must use 100-year global warming potential values from the latest IPCC assessment report. If historical periods use different IPCC values, the organization should identify the values used in each period.
For market-based reporting, the organization should apply the prescribed emission-factor hierarchy, assess contractual instruments against the Scope 2 quality criteria and disclose its residual-mix treatment. If no residual mix is available and grid-average factors are used as a proxy, it should explain this and state that the location-based and market-based figures can be identical as a result.
The organization should report the types of contractual instruments used, such as power purchase agreements, utility green tariffs and unbundled certificates, and the percentage of total purchased electricity covered by each instrument. It should describe how it addresses temporal and geographic matching between contractual instruments and energy consumption.
The organization must report the base year and the reason it was selected, the relevant gross Scope 2 and biogenic CO₂ base-year emissions, the context for recalculations and the previously reported figures. Structural changes should normally result in recalculation of base-year emissions rather than an automatic reset of the base year.
The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and reconcile the reporting perimeter with the entities included in financial reporting and Disclosure 2-2.
The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used. To support comparability, it should present the location-based and applicable market-based totals, gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods.
The organization can additionally break down Scope 2 emissions by facility or business unit, country, energy source and activity type. Where required information cannot be reported, it should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 2 inventory.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Purchased or acquired electricity, heating, cooling and steam | Disclosure 102-6 requires an organization to report gross Scope 2 greenhouse gas emissions arising from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organization. Scope 2 should not be described as electricity-only where other forms of acquired energy are relevant. | Approved source records, calculation files, reconciliations and review evidence supporting purchased or acquired electricity, heating, cooling and steam. | GHG Accounting / Sustainability reporting |
| Location-based and market-based gross totals | The organization must report gross location-based Scope 2 emissions in metric tons of CO₂ equivalent and must additionally report gross market-based Scope 2 emissions where the market-based method is applicable. The location-based method reflects the average emissions intensity of the grids on which energy consumption occurs. The market-based method reflects emissions associated with energy that the organization has purposefully chosen, or its lack of choice, using qualifying contractual instruments. | Approved source records, calculation files, reconciliations and review evidence supporting location-based and market-based gross totals. | GHG Accounting / Sustainability reporting |
| Gas-by-gas physical and tCO₂e breakdowns | The organization must include CO₂, CH₄ and N₂O and provide a location-based breakdown of each gas in both physical metric tons and metric tons of CO₂ equivalent. Where market-based emissions are reported, the organization should additionally provide the equivalent market-based gas breakdown. | Approved source records, calculation files, reconciliations and review evidence supporting gas-by-gas physical and tco₂e breakdowns. | GHG Accounting / Sustainability reporting |
| Biogenic non-CO₂ and separate biogenic CO₂ | Biogenic non-CO₂ emissions from purchased energy must be included within gross Scope 2 emissions. Biogenic CO₂ emissions must be reported separately for the location-based method and, where applicable, the market-based method and must not be included in the gross Scope 2 total. | Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂. | GHG Accounting / Sustainability reporting |
| Exclusion controls and treatment of contractual instruments | GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 2 emissions. Renewable energy certificates and other contractual instruments that meet the Scope 2 quality criteria are not automatically carbon offsets and should be treated under the market-based Scope 2 methodology. | Approved source records, calculation files, reconciliations and review evidence supporting exclusion controls and treatment of contractual instruments. | GHG Accounting / Sustainability reporting |
| Latest IPCC 100-year GWP values | The organization must use 100-year global warming potential values from the latest IPCC assessment report. If historical periods use different IPCC values, the organization should identify the values used in each period. | Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values. | GHG Accounting / Sustainability reporting |
| Emission-factor hierarchy, residual mix and quality criteria | For market-based reporting, the organization should apply the prescribed emission-factor hierarchy, assess contractual instruments against the Scope 2 quality criteria and disclose its residual-mix treatment. If no residual mix is available and grid-average factors are used as a proxy, it should explain this and state that the location-based and market-based figures can be identical as a result. | Approved source records, calculation files, reconciliations and review evidence supporting emission-factor hierarchy, residual mix and quality criteria. | GHG Accounting / Sustainability reporting |
| Contractual-instrument types, coverage and retirement | The organization should report the types of contractual instruments used, such as power purchase agreements, utility green tariffs and unbundled certificates, and the percentage of total purchased electricity covered by each instrument. It should describe how it addresses temporal and geographic matching between contractual instruments and energy consumption. | Approved source records, calculation files, reconciliations and review evidence supporting contractual-instrument types, coverage and retirement. | Procurement / Supply Chain / Sustainability reporting |
| Base year, recalculation and prior-period figures | The organization must report the base year and the reason it was selected, the relevant gross Scope 2 and biogenic CO₂ base-year emissions, the context for recalculations and the previously reported figures. Structural changes should normally result in recalculation of base-year emissions rather than an automatic reset of the base year. | Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures. | GHG Accounting / Sustainability reporting |
| Consolidation approach and financial-reporting perimeter | The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and reconcile the reporting perimeter with the entities included in financial reporting and Disclosure 2-2. | Approved source records, calculation files, reconciliations and review evidence supporting consolidation approach and financial-reporting perimeter. | GHG Accounting / Sustainability reporting |
| Standards, methods, factors and historical trends | The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used. To support comparability, it should present the location-based and applicable market-based totals, gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. | Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, factors and historical trends. | GHG Accounting / Sustainability reporting |
| Optional breakdowns and reasons for omission | The organization can additionally break down Scope 2 emissions by facility or business unit, country, energy source and activity type. Where required information cannot be reported, it should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 2 inventory. | Approved source records, calculation files, reconciliations and review evidence supporting optional breakdowns and reasons for omission. | GHG Accounting / Sustainability reporting |
＋ Show GRI 102-6 sub-elements (LRA working checklist)
Disclosure 102-6 requires an organization to report gross Scope 2 greenhouse gas emissions arising from the generation of purchased or acquired electricity, heating, cooling and steam consumed by the organization. Scope 2 should not be described as electricity-only where other forms of acquired energy are relevant.
The organization must report gross location-based Scope 2 emissions in metric tons of CO₂ equivalent and must additionally report gross market-based Scope 2 emissions where the market-based method is applicable. The location-based method reflects the average emissions intensity of the grids on which energy consumption occurs. The market-based method reflects emissions associated with energy that the organization has purposefully chosen, or its lack of choice, using qualifying contractual instruments.
The organization must include CO₂, CH₄ and N₂O and provide a location-based breakdown of each gas in both physical metric tons and metric tons of CO₂ equivalent. Where market-based emissions are reported, the organization should additionally provide the equivalent market-based gas breakdown.
Biogenic non-CO₂ emissions from purchased energy must be included within gross Scope 2 emissions. Biogenic CO₂ emissions must be reported separately for the location-based method and, where applicable, the market-based method and must not be included in the gross Scope 2 total.
GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 2 emissions. Renewable energy certificates and other contractual instruments that meet the Scope 2 quality criteria are not automatically carbon offsets and should be treated under the market-based Scope 2 methodology.
The organization must use 100-year global warming potential values from the latest IPCC assessment report. If historical periods use different IPCC values, the organization should identify the values used in each period.
For market-based reporting, the organization should apply the prescribed emission-factor hierarchy, assess contractual instruments against the Scope 2 quality criteria and disclose its residual-mix treatment. If no residual mix is available and grid-average factors are used as a proxy, it should explain this and state that the location-based and market-based figures can be identical as a result.
The organization should report the types of contractual instruments used, such as power purchase agreements, utility green tariffs and unbundled certificates, and the percentage of total purchased electricity covered by each instrument. It should describe how it addresses temporal and geographic matching between contractual instruments and energy consumption.
The organization must report the base year and the reason it was selected, the relevant gross Scope 2 and biogenic CO₂ base-year emissions, the context for recalculations and the previously reported figures. Structural changes should normally result in recalculation of base-year emissions rather than an automatic reset of the base year.
The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and reconcile the reporting perimeter with the entities included in financial reporting and Disclosure 2-2.
The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used. To support comparability, it should present the location-based and applicable market-based totals, gas breakdown and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods.
The organization can additionally break down Scope 2 emissions by facility or business unit, country, energy source and activity type. Where required information cannot be reported, it should apply the relevant reason for omission in accordance with GRI 1 rather than presenting a selected-site figure as the complete Scope 2 inventory.
How to prepare it
Cover purchased or acquired electricity, heating, cooling and steam. Report location-based Scope 2 in every case and market-based Scope 2 where a qualifying market and instruments exist.
Collect and reconcile the records for: Purchased or acquired electricity, heating, cooling and steam; Location-based and market-based gross totals; Gas-by-gas physical and tCO₂e breakdowns; Biogenic non-CO₂ and separate biogenic CO₂; Exclusion controls and treatment of contractual instruments; Latest IPCC 100-year GWP values; Emission-factor hierarchy, residual mix and quality criteria; Contractual-instrument types, coverage and retirement; Base year, recalculation and prior-period figures; Consolidation approach and financial-reporting perimeter; Standards, methods, factors and historical trends; Optional breakdowns and reasons for omission.
If the market-based method is not applicable, explain why. Where required information cannot be reported, apply the relevant GRI 1 reason for omission.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide purchased-energy quantities and factors; location-based and market-based totals; gas and biogenic breakdowns; contractual-instrument register, coverage, retirement and quality assessment; residual-mix treatment; consolidation and entity reconciliation; IPCC GWP source; base-year, recalculation, methods, assumptions and historical figures.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Better request
Provide purchased-energy quantities and factors; location-based and market-based totals; gas and biogenic breakdowns; contractual-instrument register, coverage, retirement and quality assessment; residual-mix treatment; consolidation and entity reconciliation; IPCC GWP source; base-year, recalculation, methods, assumptions and historical figures.
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
Treat location-based and market-based figures as alternative accounting views rather than additive totals. Include biogenic non-CO₂ in gross Scope 2, report biogenic CO₂ separately and do not treat qualifying energy-attribute instruments as carbon offsets.
Context note
Apply the chosen consolidation approach consistently across all scopes. Use the prescribed market-based emission-factor hierarchy and disclose residual-mix or proxy treatment transparently.
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Purchased or acquired electricity, heating, cooling and steam is reported accurately and completely. | The response omits, misclassifies or overstates purchased or acquired electricity, heating, cooling and steam. | Approved source records, calculation files, reconciliations and review evidence supporting purchased or acquired electricity, heating, cooling and steam. |
| Location-based and market-based gross totals is reported accurately and completely. | The response omits, misclassifies or overstates location-based and market-based gross totals. | Approved source records, calculation files, reconciliations and review evidence supporting location-based and market-based gross totals. |
| Gas-by-gas physical and tCO₂e breakdowns is reported accurately and completely. | The response omits, misclassifies or overstates gas-by-gas physical and tco₂e breakdowns. | Approved source records, calculation files, reconciliations and review evidence supporting gas-by-gas physical and tco₂e breakdowns. |
| Biogenic non-CO₂ and separate biogenic CO₂ is reported accurately and completely. | The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂. | Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂. |
| Exclusion controls and treatment of contractual instruments is reported accurately and completely. | The response omits, misclassifies or overstates exclusion controls and treatment of contractual instruments. | Approved source records, calculation files, reconciliations and review evidence supporting exclusion controls and treatment of contractual instruments. |
| Latest IPCC 100-year GWP values is reported accurately and completely. | The response omits, misclassifies or overstates latest ipcc 100-year gwp values. | Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values. |
| Emission-factor hierarchy, residual mix and quality criteria is reported accurately and completely. | The response omits, misclassifies or overstates emission-factor hierarchy, residual mix and quality criteria. | Approved source records, calculation files, reconciliations and review evidence supporting emission-factor hierarchy, residual mix and quality criteria. |
| Contractual-instrument types, coverage and retirement is reported accurately and completely. | The response omits, misclassifies or overstates contractual-instrument types, coverage and retirement. | Approved source records, calculation files, reconciliations and review evidence supporting contractual-instrument types, coverage and retirement. |
| Base year, recalculation and prior-period figures is reported accurately and completely. | The response omits, misclassifies or overstates base year, recalculation and prior-period figures. | Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures. |
| Consolidation approach and financial-reporting perimeter is reported accurately and completely. | The response omits, misclassifies or overstates consolidation approach and financial-reporting perimeter. | Approved source records, calculation files, reconciliations and review evidence supporting consolidation approach and financial-reporting perimeter. |
| Standards, methods, factors and historical trends is reported accurately and completely. | The response omits, misclassifies or overstates standards, methods, factors and historical trends. | Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, factors and historical trends. |
| Optional breakdowns and reasons for omission is reported accurately and completely. | The response omits, misclassifies or overstates optional breakdowns and reasons for omission. | Approved source records, calculation files, reconciliations and review evidence supporting optional breakdowns and reasons for omission. |
Evidence pack to prepare
Common reporting gaps
Reporting only purchased electricity and omitting heating, cooling or steam.
Reporting a market-based figure instead of the mandatory location-based total.
Adding location-based and market-based totals together.
Using supplier factors or certificates without quality, market and retirement checks.
Using a grid factor as residual mix without explaining the proxy.
Omitting contractual-instrument types, coverage percentages or historical trend data.
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