18 February 2013

Carbon Disclosure Project releases report scope II accounting technical notes

Carbon Disclosure Project released the first public version of their scope II accounting technical notes. 

These technical notes intend to “present and explain the new recommendations introduced by CDP in the 2013 disclosure cycle on the calculation of Scope 2 emissions in corporate GHG inventories (Scope 2 accounting)” and to, “summarize the main questions arising from the current debate on Scope 2 accounting”.

The report contains specific discussions of electricity tracking systems, emission factors and residual mixes.  It also highlights the current debates regarding scope II emissions calculations.

The report is downloadable here.