Scope 2 emissions
Scope 2 emissions are indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heating, or cooling consumed by a reporting organization. The emissions occur at the energy producer’s facilities but are attributed to the organization’s purchased energy use.
In simple terms
An organization causes demand for energy even when it does not own the generating source. The Greenhouse Gas Protocol’s Scope 2 Guidance defines how to quantify and report those indirect emissions. Depending on applicable criteria and market conditions, reporting may use a location-based method reflecting average grid emissions and a market-based method reflecting qualifying contractual instruments and supplier data. The method, factors, energy boundary, and instruments should be disclosed with the result.
Why it matters
Scope 2 connects energy purchasing and consumption with the emissions of generation inside a greenhouse gas inventory. It can reveal opportunities for energy efficiency, on-site generation, and credible renewable energy procurement. Method choices can materially change a reported result, so users need both transparent calculations and evidence that contractual claims meet the chosen accounting criteria.
Example
For example, electricity bought for an office produces Scope 2 emissions for the tenant when consumed within its inventory boundary, even though a utility generates it elsewhere. The tenant can calculate the required result using grid data and, where applicable, separately report a result based on qualifying contractual information.
How it differs
Scope 1 emissions
Scope 2 is indirect and tied to generation of purchased or acquired energy; Scope 1 is direct and arises from sources the reporting organization owns or controls.
Scope 3 emissions
Scope 2 is the defined purchased-energy category; Scope 3 contains other indirect upstream and downstream value-chain emissions not included in Scope 2.