Location-Based Scope 2 Accounting

Definition

Location-Based Scope 2 Accounting is a method under the GHG Protocol to quantify Scope 2 GHG Emissions based on average energy generation emission factors for defined locations, including local, subnational, or national boundaries.

An energy consumer's emissions associated with purchased electricity defined as the average Direct GHG Emissions intensity (e.g. in metric tons per MWh) of all generation within a geographic area or electricity grid region that includes the consumer multiplied by the consumer’s electricity consumption.

The average Direct GHG Emissions intensity (also called the location-based emissions rate) will be the same for all customers located in an area or region regardless of their supplier or purchases.

Delivered Renewable Energy equals Generated Renewable Energy, and does not recognize Actively Procured Renewable Energy or Voluntary Renewable Energy. It is calculated using Attributional GHG Accounting.

See Also

• Market-Based Scope 2 Accounting
• Territorial GHG Accounting

References

• GHG Protocol Scope 2 Guidance (2015)
• CRS Glossary