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GRI Training Partner GRI 102 · Climate Change · Disclosure GRI 102-6

Effective 2027

Effective for reporting periods beginning on or after 1 January 2027; early adoption encouraged. Replaces GRI 305.

Scope 2 GHG emissions

GRI 102-6 · mandatory · metrics + narrative

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.

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Purchased or acquired electricity, heating, cooling and steam

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting purchased or acquired electricity, heating, cooling and steam.

    Watch for The published response for purchased or acquired electricity, heating, cooling and steam is incomplete or does not match the supporting records.

  • Location-based and market-based gross totals

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting location-based and market-based gross totals.

    Watch for The published response for location-based and market-based gross totals is incomplete or does not match the supporting records.

  • Gas-by-gas physical and tCO₂e breakdowns

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting gas-by-gas physical and tco₂e breakdowns.

    Watch for The published response for gas-by-gas physical and tco₂e breakdowns is incomplete or does not match the supporting records.

  • Biogenic non-CO₂ and separate biogenic CO₂

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting biogenic non-co₂ and separate biogenic co₂.

    Watch for The published response for biogenic non-co₂ and separate biogenic co₂ is incomplete or does not match the supporting records.

  • Exclusion controls and treatment of contractual instruments

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting exclusion controls and treatment of contractual instruments.

    Watch for The published response for exclusion controls and treatment of contractual instruments is incomplete or does not match the supporting records.

  • Latest IPCC 100-year GWP values

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting latest ipcc 100-year gwp values.

    Watch for The published response for latest ipcc 100-year gwp values is incomplete or does not match the supporting records.

  • Emission-factor hierarchy, residual mix and quality criteria

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting emission-factor hierarchy, residual mix and quality criteria.

    Watch for The published response for emission-factor hierarchy, residual mix and quality criteria is incomplete or does not match the supporting records.

  • Contractual-instrument types, coverage and retirement

    Procurement / Supply Chain / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting contractual-instrument types, coverage and retirement.

    Watch for The published response for contractual-instrument types, coverage and retirement is incomplete or does not match the supporting records.

  • Base year, recalculation and prior-period figures

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting base year, recalculation and prior-period figures.

    Watch for The published response for base year, recalculation and prior-period figures is incomplete or does not match the supporting records.

  • Consolidation approach and financial-reporting perimeter

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting consolidation approach and financial-reporting perimeter.

    Watch for The published response for consolidation approach and financial-reporting perimeter is incomplete or does not match the supporting records.

  • Standards, methods, factors and historical trends

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting standards, methods, factors and historical trends.

    Watch for The published response for standards, methods, factors and historical trends is incomplete or does not match the supporting records.

  • Optional breakdowns and reasons for omission

    GHG Accounting / Sustainability reporting

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting optional breakdowns and reasons for omission.

    Watch for The published response for optional breakdowns and reasons for omission is incomplete or does not match the supporting records.

Before you start

  • 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.
  • If the market-based method is not applicable, explain why. Where required information cannot be reported, apply the relevant GRI 1 reason for omission.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 102-6 sub-elements (LRA working checklist)

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.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 102-6 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Purchased or acquired electricity, heating, cooling and steam is reported accurately and completely.

    Risk The response omits, misclassifies or overstates purchased or acquired electricity, heating, cooling and steam.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates location-based and market-based gross totals.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates gas-by-gas physical and tco₂e breakdowns.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates biogenic non-co₂ and separate biogenic co₂.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates exclusion controls and treatment of contractual instruments.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates latest ipcc 100-year gwp values.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates emission-factor hierarchy, residual mix and quality criteria.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates contractual-instrument types, coverage and retirement.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates base year, recalculation and prior-period figures.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates consolidation approach and financial-reporting perimeter.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates standards, methods, factors and historical trends.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates optional breakdowns and reasons for omission.

    Evidence to check 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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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 102-6

within GRI 102: Climate Change

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Guides that settle this question

GRI 102 Scope 3 Reporting: Categories, Data Hierarchy and Supplier Estimates →GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose →GRI 102: Climate Change 2025 - What Changes and How to Prepare for 2027 →One GHG Inventory for GRI 102, ESRS E1 and IFRS S2: Boundaries, Metrics and Remaining Gaps →

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