GHG Protocol
GHG Protocol: Scope 2 Indirect Energy Emissions (Location-Based + Market-Based Dual Reporting)

GHG Protocol GHG-Scope2-Dual-Reporting: Scope 2 Indirect Energy Emissions - Location-Based + Market-Based Dual Reporting (2015 Guidance)

GHG Protocol Scope 2 - indirect emissions from purchased electricity + steam + heating + cooling. Per the 2015 SCOPE 2 GUIDANCE, organizations must report Scope 2 using BOTH LOCATION-BASED + MARKET-BASED methods (DUAL REPORTING). PURCHASED ENERGY TYPES: (1) ELECTRICITY from utility grid; (2) STEAM from district energy or third-party generators; (3) HEATING from district heating networks; (4) COOLING from district cooling networks. LOCATION-BASED METHOD: emissions based on average emission factor of the local grid where energy is consumed; uses regional/national/sub-national grid average emission factors (e.g. EPA eGRID for US + UK BEIS + EU AIB + International Energy Agency for non-OECD); reflects physical electricity grid mix. MARKET-BASED METHOD: emissions based on contractual instruments + market choices including REC (Renewable Energy Certificates) + Guarantees of Origin (GoOs) + Power Purchase Agreements (PPAs) + supplier-specific emission factors + residual mix + green tariffs; allows reporting near-zero emissions for renewable-energy procurement; HIERARCHY: contractual instruments > supplier-specific > residual mix > location-based. DUAL REPORTING: companies must report BOTH location-based + market-based; difference indicates impact of market-based renewable energy strategies. INSTRUMENTS QUALITY CRITERIA: REC + GoO must convey attributes + be unbundled + temporally + geographically + technologically aligned + retired + tracked + not double-counted (Scope 2 Quality Criteria).

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