GHG Protocol S2-7.1: Scope 2 Guidance 7.1: Dual reporting of scope 2

The Guidance adds requirements the Corporate Standard now depends on. A company operating only where no contractual instruments or supplier or product-specific data exist reports a single, location-based scope 2 figure. A company with any operations in markets offering such instruments (currently including the European Economic Area, the US, Australia, most of Latin America, Japan and India) reports scope 2 both ways, labelling a location-based and a market-based result, covering all operations under both methods, with operations where no market-based data exist calculated location-based in both; the share of consumption reflecting real contractual markets should be noted. Where scope 1 and 2 are added, two corporate totals or one total may be given, and if one, the company discloses which method it used (ideally the one used for goals).