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MetricClimate and greenhouse gas emissions

Gross market-based indirect energy emissions (Scope 2)

Measurement answer

What this metric measures

Gross market-based indirect energy emissions use the same acquired-energy boundary as location-based Scope 2, but apply eligible supplier, product, contractual-instrument, residual-mix or documented fallback data.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period
Aggregation
Sum after eligible market-based allocation
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, allocated using eligible market-based information. Direct generation reported in Scope 1 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

    California Corporate Greenhouse Gas Reporting Program

    scope-2-market-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(c)(2)(A)(ii); incorporated GHG Protocol standards and guidance
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    ghg-scope2-market-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 2 | Q7.16, numeric field 3 | Q7.20.1, numeric field 2 | Q7.20.2, numeric field 2 | Q7.20.3, numeric field 2 | Q7.21, numeric field 2 | Q7.22, numeric field 3 | Q7.23.1, numeric field 3
    Open official framework source
  • Adopting Disclosure

    Revised European Sustainability Reporting Standards

    ghg-scope2-market-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_04)
    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_GrossMarketBasedScope2GreenhouseGasEmissions
    Open official framework source
  • Measurement Authority

    GHG Protocol

    6.7-step-3-market-based-CO2e
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 51, section 6.7, steps 2–3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7.1 market-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 with operations in markets providing contractual instruments
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Appendix A—Purchased steam, heat, and cooling emissions, market-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

    market-based recalculation
    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 1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Base-year market-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

    corporate inventory total—market-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—market-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—market-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

    market-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

    Scope 2 emissions—market-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-market-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 market-based method total
    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

    section-6.2-market-based-method-total
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 45, Section 6.2, final bullet
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Total Scope 2 emissions for market-based method - 2,250 mt CO2e
    Publisher
    GHG Protocol
    Edition
    2015 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 53
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-scope2-market-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 b; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-54-scope-2-market
    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 paragraph 54; Comparison of ISSB and SSBJ Standards page 3
    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

    0762df20-acba-4547-ae22-72db50cf8cd8
    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 42, first bullet
    Open official framework source
  • Adopting Disclosure

    UN Global Compact Communication on Progress

    e5-scope-2-market-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 market-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 market-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

  • Contractual-instrument categories and covered share
  • Scope 2 quality-criteria assessment
  • Residual-mix source and market boundary
  • Fallback hierarchy and emission-factor vintage
  • 100-year global-warming-potential edition

Record-specific limitations

  • The result reflects contractual allocation rather than physical grid-average emissions.
  • Instrument eligibility, residual mixes and fallback availability differ by market and year.
  • A low result is not evidence that physical electricity consumption caused no emissions.

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.