Transcription of GHG Protocol Scope 2 Guidance
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GHG Protocol Scope 2 Guidance
An amendment to the GHG Protocol Corporate Standard GHG Protocol Scope 2 GuidanceAuthorMary SotosGhG Protocol teAmPankaj Bhatia, World Resources InstituteCynthia Cummis, World Resources InstituteMark Didden, World Business Council for Sustainable DevelopmentAlex Kovac, World Resources InstituteJosh Ryor, World Resources InstituteAmanda Stevens, World Resources Institute1 Table of Contents1 Introduction 42 Business Goals 143 Accounting and Reporting Principles 204 Scope 2 Accounting Methods 245 Identifying Scope 2 Emissions and Setting the Scope 2 Boundary 326 Calculating Emissions 427 Accounting and Reporting Requirements 588 Recommended Reporting on Instrument Features and Policy Context 669 Setting Reduction Targets and Tracking Emissions Over Time 74 BAckGround reAdinG10 Key Concepts and Background in Energy Attribute Certificates and Claims 7811 How Companies Can Drive Electricity Supply Changes with the Market-Based Method 88 APPendicesA Accounting for Steam, Heat, and Cooling 94B Accounting for Energy-Related Em
BAckGround reAdinG 10 78Key Concepts and Background in Energy Attribute Certificates and Claims 11 How Companies Can Drive Electricity Supply Changes with the Market-Based Method 88 APPendices A Accounting for Steam, Heat, and Cooling 94 B Accounting for Energy-Related Emissions Throughout the Value Chain 96 Abbreviations 98 Glossary 99 ...
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