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GRI 102: Climate Change·Disclosure GRI 102-6

Scope 2 GHG emissions

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Status giuridico

GRI 102: Climate Change 2025 is effective for reports or other materials published on or after 1 January 2027, with earlier adoption encouraged.

Apri la fonte ufficiale Global Reporting Initiative ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-30

Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Standard

GRI 102: Climate Change

Disclosure GRI 102-6 · 2025

In vigore

2027-01-01

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-30

Materiale didattico LRA · Non emesso né approvato da Global Reporting Initiative

Per preparare questa informativa

12LRA preparation fields 12affermazioni da verificare 12aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale Global Reporting Initiative.

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

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?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di GRI 102-6 (checklist di lavoro LRA)

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.

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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.

Nota di contesto

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.

Centro download

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01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione	Rischio	Evidenze da verificare
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.

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