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Scope 2 Guidance

The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling (called “scope 2 emissions”).
The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling (called “scope 2 emissions”).

The guidance includes:

  • New requirements for accounting for emissions from energy contracts and instruments (such as renewable energy credits) in GHG inventories
  • Eight Scope 2 Quality Criteria that all contractual instruments must meet in order to be a reliable data source for the scope 2 market-based method
  • Recommendations for transparently disclosing information about energy purchases
  • Eleven short case studies to illustrate the benefits of the new requirements

Scope 3 Calculation Guidance

New guidance makes corporate value chain accounting easier

An effective corporate climate change strategy requires a detailed understanding of a company’s greenhouse gas (GHG) emissions. Until recently, most companies have focused on measuring emissions from their own operations and electricity consumption, using the GHG Protocol’s scope 1 and scope 2 framework. But what about all of the emissions a company is responsible for outside of its own walls—from the goods it purchases to the disposal of the products it sells?

The Scope 3 Standard is the only internationally accepted method for companies to account for these types of value chain emissions. Building on this standard, GHG Protocol has now released a companion guide that makes it even easier for businesses to complete their scope 3 inventories.

Corporate Standard

Corporate Standard

The standard covers the accounting and reporting of seven greenhouse gases covered by the Kyoto Protocol – carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). It was updated in 2015 with the Scope 2 Guidance, which allows companies to credibly measure and report emissions from purchased or acquired electricity, steam, heat, and cooling.

GLEC Framework: a universal method for logistics emissions accounting

This week, the Smart Freight Center released the GLEC Framework, a guide for shippers, carriers and logistics service providers on how to report emissions from logistics operations. It is meant to be used in conjunction with the Corporate Standard, and it has earned the “Built on GHG Protocol” mark for its compliance with GHG Protocol’s requirements.

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