Market-Based Scope 2 Accounting
Definition
Market-Based Scope 2 Accounting is a GHG Protocol method to quantify Scope 2 GHG Emissions based on GHG emissions emitted by the generators from which the reporter contractually purchases electricity bundled with instruments, or unbundled instruments on their own.
An energy consumer's GHG Emissions associated with purchased electricity defined as the Direct GHG Emissions intensity (e.g. in metric tons per MWh) of generators from which the consumer contractually purchases, either directly or through a utility or supplier electricity product (i.e. the supplier’s contractual agreements with specified generators and unspecified power purchases), multiplied by the amount purchased (e.g. in MWh). Reflect delivery and consumption of differentiated electricity (including renewable energy) and associated Direct Emissions to different customers based on their supplier, purchases, and contractual instruments (e.g. RECs).
This accounting approach reflects both Actively Procured Renewable Energy and Standard Delivery Renewable Energy, as well as Voluntary Renewable Energy and renewable energy used for compliance.
See Also
References
- GHG Protocol Scope 2 Guidance (2015)
- CRS Glossary
