GHG Protocol S2-DISC: Scope 2 Guidance 7.1: Methodology, base year and goal disclosures

Companies disclose the methods used for scope 2 and, for the market-based method, the categories of instruments behind the emission factors (with generation technologies where possible); the base year, the method used for its scope 2 figure, whether historic location-based data stand in for market-based, and the context for significant changes triggering recalculation; and, for any corporate or scope 2 reduction goal, whether it rests on the location-based or market-based total. Where no residual mix exists, they note that no adjusted factor is available and that double counting between consumers may result.