ISSB Standards S2-29a-v: S2.29(a)(v): Location-based Scope 2 and contractual instruments

For Scope 2 the entity discloses its location-based emissions and information about any contractual instruments (bundled energy with generation attributes or unbundled energy attribute claims) necessary for users to understand its Scope 2 emissions; market-based Scope 2 may also be disclosed (B30 to B31).

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in IFRS S2: Metrics and targets – ISSB Standards

S2-29a-fin S2.29(a)(vi)(2), 29A to 29C and B58 to B63A: Financed emissions
S2-29a-i S2.29(a)(i): Absolute gross Scope 1, Scope 2 and Scope 3 greenhouse gas emissions
S2-29a-ii S2.29(a)(ii): Measurement in accordance with the GHG Protocol Corporate Standard
S2-29a-iii S2.29(a)(iii): Measurement approach, inputs and assumptions
S2-29a-iv S2.29(a)(iv): Disaggregation of Scope 1 and Scope 2 emissions
S2-29a-vi S2.29(a)(vi)(1): Scope 3 categories and measurement framework
S2-29b S2.29(b): Assets or activities vulnerable to transition risks
S2-29c S2.29(c): Assets or activities vulnerable to physical risks

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All ISSB Standards controls