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MetricClimate and greenhouse gas emissions

Gross location-based indirect energy emissions (Scope 2)

Measurement answer

What this metric measures

Gross location-based indirect energy emissions are emissions associated with generating purchased or acquired electricity, steam, heat and cooling consumed inside the declared organizational boundary, calculated using geographic-average emission factors.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period
Aggregation
Sum after carrier and gas conversion
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Generation emissions for purchased or acquired electricity, steam, heat and cooling consumed inside the declared organizational perimeter. Direct generation already reported in Scope 1, transmission and distribution losses assigned elsewhere, and other value-chain emissions are excluded.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    scope-2-location-based
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraphs 29(a)(i)(2), 29(a)(iv)-(v) and B25-B30
    Open official framework source
  • Adopting Disclosure

    California Corporate Greenhouse Gas Reporting Program

    scope-2-location-based
    Publisher
    California Air Resources Board
    Edition
    California HSC section 38532 as amended through 2025; July 2026 modified initial regulation pending OAL approval
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HSC section 38532(b)(4), (c)(2)(A)(i)-(ii); incorporated GHG Protocol Scope 2 guidance
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    scope-2-location-based
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraphs 29(a)(i)(2), 29(a)(iv)-(v) and B25-B30
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    ghg-scope2-location-based
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q7.7, numeric field 1 | Q7.16, numeric field 2 | Q7.20.1, numeric field 1 | Q7.20.2, numeric field 1 | Q7.20.3, numeric field 1 | Q7.21, numeric field 1 | Q7.22, numeric field 2 | Q7.23.1, numeric field 2
    Open official framework source
  • Adopting Disclosure

    Revised European Sustainability Reporting Standards

    ghg-scope2-location-based
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS E1 E1-8 paragraph 30 a ii (ESRS26_E1-8_03)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS E1-6, paragraphs 44(b), 46, 49 and 50; application requirements AR 39 to AR 42 and AR 45
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-4; paragraph 34; taxonomy concept esrs_GrossLocationBasedScope2GreenhouseGasEmissions
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    scope-2-location-ghg-emissions
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 33(b)
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Table 1.1 / Report in conformance with the GHG Protocol Corporate Standard / Scope 2
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 8, Table 1.1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7.1 location-based scope 2 result
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 61, section 7.1, companies operating only in markets without product/supplier-specific data or contractual instruments
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Appendix A—Purchased steam, heat, and cooling emissions, location-based method
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 96, Appendix A, paragraph 1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Base-year location-based scope 2 total
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 77, section 9.2 Recalculating base-year emissions
    Open official framework source
  • Measurement Authority

    GHG Protocol

    replacement location-based total
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 78, preceding Section 9.3 bullet 2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    corporate inventory total—location-based scope 2
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, Inventory totals paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Dual reporting—location-based scope 2 emissions
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 10, section 1.5.1 New reporting requirements
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Figure 6.1—location-based scope 2 total
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 47, Figure 6.1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    location-based method scope 2 total
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 21, section 2.3 and section 2.5
    Open official framework source
  • Measurement Authority

    GHG Protocol

    location-based result
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 19, Chapter 2, opportunities paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Scope 2 emissions—location-based method
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 64, section 7.4 Dual reporting
    Open official framework source
  • Measurement Authority

    GHG Protocol

    scope-2-emissions-location-based-result
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 14, Table 1.1, Reporting requirements
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Section 6.2 location-based scope 2 calculation
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 46, paragraph preceding Section 6.3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    89c7f194-f1a0-49a7-9afe-438f8525ac00
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 27, Chapter 4, “Scope 2: Electricity indirect GHG emissions”
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-scope2-location-based
    Publisher
    Global Reporting Initiative
    Edition
    GRI 102: Climate Change 2025; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Disclosure 102-6-a and 102-6-d, PDF page 28
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 305-2
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 305-2, paragraph f; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 305-2
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 305-2, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    scope-2-location-based
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraphs 29(a)(i)(2), 29(a)(iv)-(v) and B25-B31
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    7811b177-12d8-4b3b-8150-00c3126632f9
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 31, paragraph B25
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    b0780a87-6b0e-4f7f-a12c-fdea9befaaf0
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 32, B30; paragraph 29(a)(v)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    ce21165e-fa55-4d82-8e0d-295863767b6e
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15 section (a)(i)(2)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    dddfd33e-f97d-49ed-bf31-585f4a662f24
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 16, section (v)
    Open official framework source
  • Adopting Disclosure

    SEBI BRSR Core

    1b-total-scope-2-emissions
    Publisher
    Securities and Exchange Board of India
    Edition
    BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annexure 17A, printed page 213 of the 2026 Master Circular
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    absolute-gross-location-based-scope-2-emissions
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(a)(i)(b) | paragraph 28(a)(v) | paragraphs AG57-AG58
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-53-scope-2-location
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraphs 47(2), 52-54; printed pages 16-18
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-a-ii-scope-2-location
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    NZ CS 1 paragraph 22(a)(ii) | NZ CS 1 paragraph 24 | NZ CS 1 paragraph 26(a)(ii)
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    734288c5-6dab-48b6-a870-d627559da285
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Scope 2 total emissions row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    1e90d2ed68e862b0aa1d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    p.199, Table 10.2-1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    473a5c01cb6ab3f2af26
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    p.199, Table 10.2-1
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4c9dbd18ce382c340bc7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    page 27, opening paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cf3f0385f3a576e895b9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    Page 162, “Absolute emissions”
    Open official framework source
  • Measurement Authority

    PCAF Standards

    fd48d733-7a72-4007-bce7-8e8f47dffa3c
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 10, paragraph preceding Table 1-1
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    scope-2-location-based
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraphs 29(a)(i)(2), 29(a)(iv)-(v) and B25-B30
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    absolute-gross-scope-2-emissions
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(a)(i)(2) | UK SRS S2 paragraph 29(a)(v)
    Open official framework source
  • Adopting Disclosure

    UN Global Compact Communication on Progress

    e5-scope-2-location-based-emissions
    Publisher
    United Nations Global Compact
    Edition
    2026 Communication on Progress Questionnaire and Guidebook, effective 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    2026 CoP Questionnaire PDF page 38, E5
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period

Unit meaning: One metric tonne of gases expressed using their carbon dioxide-equivalent warming effect.

Published dimensions

  • Mass on a carbon-dioxide-equivalent basis

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping qualifying observations that use compatible units, boundaries, periods, classifications, and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying observationEach compatible observation within the qualifying population and boundary defined for Gross location-based indirect energy emissions (Scope 2).tCO₂e

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 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Locator
    Annex I, ESRS E1-6, paragraphs 44(b), 46, 49 and 50; application requirements AR 39 to AR 42 and AR 45

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Gross location-based indirect energy emissions (Scope 2)”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Current in-force ESRS consolidated as of 1 January 2025

  • Organizational boundary
  • Energy quantities by carrier
  • Emission-factor geography, hierarchy and vintage
  • 100-year global-warming-potential edition
  • Estimated energy and emissions share
  • Treatment of missing methane, nitrous-oxide and biogenic information

Record-specific limitations

  • Geographic-average results do not represent contractual procurement choices.
  • Results are sensitive to grid definition, factor geography, factor year and missing non-carbon-dioxide or biogenic information.
  • Estimated energy use or fallback emission factors reduce comparability and must remain visible.

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.