Scope 2 emissions come from producing electricity, steam, heating, or cooling that a business consumes. The emissions attributed to this energy can be approached from two perspectives:
- Where the energy is generated, reflecting emissions based on the local power grid's energy mix (location-based emissions).
- How the energy is sourced or purchased, reflecting the impact renewable energy purchases have on a company's carbon footprint (market-based emissions).
What is dual reporting?
To learn more about it, read the Scope 2 guidance from the GHG Protocol (page 64).
What are the benefits of dual reporting?
Dual reporting offers several key advantages:
- Performance assessment
- Distinguishes between changes in choices versus changes in grid emissions intensity
- Enables a more comprehensive assessment of greenhouse gas (GHG) impacts, risks, and opportunities
- Stakeholder management
- Provides enhanced transparency
- Improves comparability across operations
- Satisfies different stakeholder requirements internationally
- Communication benefits
- Explains different dimensions of grid energy to stakeholders
- Shows both regional grid mix (location-based) and specific energy supply choices (market-based)
How Scope 2 dual reporting is required in key climate disclosure frameworks
Scope 2 dual reporting requirements vary across frameworks—here’s a quick comparison of key standards.
Ready to simplify dual reporting? Reach out to Plan A’s experts to get started. Schedule a call to discover how our carbon management platform can support your reporting and decarbonisation goals.
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