Scope 2 GHG emissions

Kern van de disclosure

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.

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