GHG Protocol board backs two scope 2 methods, phasing companies toward hourly-matched claims
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🗞️ Driving the news: The Greenhouse Gas Protocol’s Independent Standards Board (ISB) has proposed two methods for companies to report market-based Scope 2 emissions, signalling a gradual shift towards more precise clean electricity claims
• The proposed Method 1 requires hourly matching between electricity consumption and energy attribute certificates, regional deliverability and additionality-related criteria, while Method 2 retains the existing 2015 guidance temporarily
🔭 The context: Scope 2 emissions arise from purchased electricity, steam, heating and cooling
• Under existing market-based rules, companies can use energy attribute certificates to support claims about electricity sourcing, including certificates matched annually or from broader geographic areas
• The proposed framework reflects disagreements over whether these practices accurately represent when and where clean electricity is consumed
• Key details—including the transition cut-off date, incrementality timeframe and data quality criteria—remain undecided
🌍 Why it matters for the planet: Hourly and regional matching could encourage companies to procure clean electricity that better aligns with their actual consumption patterns and local grid conditions
• More rigorous accounting may improve transparency and strengthen incentives for clean energy deployment, although reporting changes alone do not guarantee additional emissions reductions.
⏭️ What’s next: The Scope 2 Technical Working Group will develop revisions for ISB approval before a consolidated public consultation planned for Q2 2027
• A joint GHG Protocol–ISO standard is expected in Q4 2028
• The consultation would also address proposed requirements for Scope 1, Scope 3 and Actions and Market Instruments reporting
📈 One stat: Q2 2027 — the planned timing for the consolidated public consultation on the proposed emissions-accounting revisions
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