Greenhouse Gas Protocol Scope 2 guidance report is published

On 20 January 2015 the GHG Protocol organization published its long-awaited Scope 2 guidance document for the calculation of indirect carbon emissions from the use of electricity, heat and steam.

This 120-page document is likely to become the 'go-to' document for guidance on the calculation of carbon emissions from the use of electricity. For the first time this document takes what were once ‘unwritten rules’ and makes them consumer best practices.  

One of the main guidance requirements is the mandate for corporates to report two different Scope 2 emission numbers. This ‘dual reporting’ will mandate that companies report a location-based Scope 2 figure (comparable to the production-mix of individual European member states) as well as a market-based Scope 2 figure (based on the use of tracking instruments – in Europe the Guarantee of Origin or, in their absence, the national residual mix).

At RECS International we were at first opposed to the dual reporting requirement, but have since determined that this is a good way to improve understanding of production/consumption emission figures. In addition, we  believe it will prevent companies that refuse to participate in the renewables market from benefiting from renewable electricity production for which another organization owns the consumption rights.

For questions about the Scope 2 guidance report please feel free to contact the RECS secretariat at

The Scope 2 guidance report from the GHGP can be downloaded here