The Greenhouse Gas (GHG) Protocol is a framework of standards and guidelines for accounting and reporting greenhouse gas emissions. Developed jointly by the World Resources Institute and the World Business Council for Sustainable Development, it is used by businesses, governments, cities, and other organizations worldwide to measure and manage their climate impact. The protocol helps organizations understand their emissions across a value chain, establish reduction targets, and ensure data accuracy. 

The GHG Protocol has announced a 60-day public consultation on revisions to its 2015 Scope 2 emissions guidance. Scope 2 emissions are indirect emissions generated from energy purchased by a company—including electricity, steam, heating, and cooling. The GHG Protocol standards are the most used standards for corporate reporting of GHG emissions. They are referenced in mandatory emissions reporting regulations, including the European Union’s Corporate Sustainability Reporting Directive (CSRD) and California’s Climate Corporate Data Accountability Act (CA SB 253).  

The proposed revisions center around the dual framework companies currently use to report Scope 2 emissions: location-based (calculated based on the carbon intensity of the local power grid) and market-based (calculated based on the type of energy purchased, such as renewable energy certificates or energy attribute certificates). The proposed revisions would require more precise reporting of electricity use and emissions. For example, a notable feature of this proposal is a new hourly matching and deliverability requirement for market-based reporting, intended to align emissions claims with the time and location at which electricity is consumed. 

The public consultation period will run from October 20 through December 19, 2025. After feedback is analyzed, a second public consultation on the scope 2 guidance will occur in 2026, followed by publication of the final standard expected in 2027.