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MetricCarbon emissions and market-based instruments

Allowances retired for associated electricity purchases

Measurement answer

What this metric measures

Reports voluntary or cap-and-trade allowances retired for an associated electricity purchase, separately from Scope 2 emissions totals.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — field-level units: Structured table — see field-level allowance units
Reporting basis
reporting period
Aggregation
Aggregate only compatible allowance programs and units; keep allowance quantities separate from represented emissions.
Pillar
Environmental
Topic
Carbon emissions and market-based instruments
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Allowances retired for an electricity project, product or purchase associated with the reporting organization.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Page 70, Table 8.1, Policy context, Cap and trade | Page 54, section 6.9
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 54, section 6.9
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5d48b2215446d5fafa5d
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 70, Table 8.1, Policy context, Cap and trade
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — field-level units: Structured table — see field-level allowance units
Reporting basis
reporting period

Unit meaning: Each table field uses its stated unit. Each row retains the allowance quantity, program unit and any represented emissions amount.

Table fields and units

  • Electricity purchase or project
  • Allowance program
  • Allowance quantity
  • Unit
  • Retirement date and represented emissions

Published dimensions

  • instrument type: cap-and-trade allowance
  • retirement purpose: voluntary purchase
  • Associated project or power purchase
  • Allowance type or denomination, where applicable

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report retired allowance quantities under applicable program rules and do not subtract them from Scope 2 emissions.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 26 August 2026

    GHG Protocol Scope 2 Guidance

    Publisher
    GHG Protocol
    Edition
    2015 publication
    Locator
    Page 70, Table 8.1, Policy context, Cap and trade | Page 54, section 6.9

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Allowances retired for associated electricity purchases”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GHG Protocol Scope 2 Guidance, 2015 publication.

  • Disclose that the allowances were retired on behalf of the company's voluntary purchase.
  • Report the allowance quantity separately from scope emissions reporting.
  • Disclose that the allowances were voluntarily retired.
  • Identify the associated project or power purchase.
  • Report the retired allowance quantity separately.

Record-specific limitations

  • This quantity is not part of the company's scope emissions reporting and must be kept separate from scope emissions totals.
  • The extracted evidence does not specify the allowance denomination or a standardized unit.
  • This quantity is required as a separate disclosure and should not be combined with the electricity product emission result.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.