GHG Protocol Scope 2 Revision

The Greenhouse Gas Protocol is currently considering revisions to the Corporate Standard, Scope 2. Two proposals were developed by Technical Working Groups and revised by the Independent Standards Board (ISB), then released to the public for comment. WattTime has been closely following the process, has thoroughly analyzed the proposals, and offers these resources for anyone who may want to comment on the proposals.

A 3D icon shows a trio of data visualizations in charts and graphs.

What are the GHGP Scope 2 revision proposals?

Major revisions have been proposed to how companies report their emissions through the Greenhouse Gas Protocol (GHGP).

  1. Scope 2 “Hourly Matching”: Numerous new requirements and changes have been proposed, from no longer counting renewable energy unless it’s hourly matched and deliverable; to changing the emissions factors for electricity; to adding grid mix; standard supply service, and more. 
  2. Electricity Sector Consequential Accounting: The Scope 2 TWG proposed accounting for consequential impact (also known as “impact accounting”) in Scope 2. The ISB released only part of the impact accounting proposal, which they call the “Marginal Impact Method,” for consideration outside of Scope 2.

How will they affect my business?

  1. “Hourly Matching”: The new requirements will make it considerably more complex, and in most cases far more expensive, for companies that have reduced emissions by buying renewable energy to report those claims to meet net zero or other emissions targets. On top of that, an overwhelming body of academic research indicates that these new requirements are likely to have little, if any, climate impact. So, it’s key that anyone concerned about cost, feasibility, or decarbonization push back against this proposal.
  2. Consequential Accounting: The process of performing “Impact Accounting” as the working group proposed would very simple, and similar to existing Location-Based Method accounting. It would not have market boundary restrictions that limit voluntary renewable purchasing, opening up new options.

What can you do?

The ISB released their current proposals for public comment from now through January 31, 2026: access it here.

Do I have to answer all these questions? There are so many!

Absolutely not! The surveys have a lot of questions, but luckily, you only have to answer the questions you feel comfortable answering. See this resource for a guide on which questions to prioritize and see guiding sample responses.

Who can I contact for help?

If you’re concerned about these impending changes and would like to learn more before you fill out comments, or need help filling out comments, reach out to contact@watttime.org.


Weekly Live Q&A: WattTime is hosting live Q&A discussions every Wednesday from 2:30-3:30 ET for anyone who would like to drop in and chat about the proposals or the comment process. View the recurring Zoom meeting and add it to your calendar using this link.

Resources