Scope 2 biogenic carbon dioxide emissions by accounting method
Measurement answer
What this metric measures
Scope 2 biogenic carbon dioxide emissions by accounting method is a source-independent sustainability result associated with GRI 102: Climate Change 2025. The reporting boundary, period, observation role, field units and required dimensions remain explicit.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — field-level units: Structured result - retain each source-reported field unit
- Reporting basis
- The annual reporting period, with target, base-year, baseline, prior-period and restated observations retaining their declared reference period.
- Aggregation
- Aggregate only compatible, non-overlapping observations with the same reporting entity, boundary, period, population, unit, denominator, classification and GRI edition. Recompute ratios from compatible components.
- Pillar
- Environmental
- Topic
- Climate and greenhouse gas emissions
- Controlled domain
- Climate and greenhouse gases
- Entity type
- Metric
Reporting boundary
The reporting organization and the source-defined mitigation, adaptation, workforce, community or greenhouse-gas inventory population required by GRI 102: Climate Change 2025.
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 Disclosurescope2-biogenic-co2-emissions-by-accounting-method
GRI 102: Climate Change 2025
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Requirement
- Conditional
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Disclosure 102-6-c and 102-6-d, PDF pages 28 and 30
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Disclosure 102-6-c and 102-6-d, PDF pages 28 and 30
Value structure
Dimensions and units
- Unit
- Structured table — field-level units: Structured result - retain each source-reported field unit
- Reporting basis
- The annual reporting period, with target, base-year, baseline, prior-period and restated observations retaining their declared reference period.
Unit meaning: Each table field uses its stated unit. Retain the unit and scale stated for every component. Energy observations preserve the disclosed J or Wh multiple and conversion factor; current-period biogenic CO2 remains distinct from source-labeled base-year CO2e.
Table fields and units
- Location-based or market-based accounting method
- Biogenic CO2 from electricity use in metric tonnes CO2 for the current period
- Base-year or previously reported source-labeled value in metric tonnes CO2e
- Current, base-year or restated observation role
Published dimensions
- GRI requirements: 102-6-c, 102-6-d-ii, 102-6-d-iv
- Reporting entity and annual reporting period
- Source-defined population, boundary and dimensional breakdowns
- Future-effective GRI 2025 edition and early-adoption status
- Accounting method and current, base-year or restated observation role
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
Report the source-defined direct value or structured resultNo single arithmetic identity is imposed across the required source-defined rows. Retain each observation role, field unit, boundary and dimension.
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 1 September 2026
GRI 102: Climate Change 2025
- Publisher
- Global Reporting Initiative
- Edition
- GRI 102: Climate Change 2025; effective 1 January 2027
- Locator
- Disclosure 102-6-c and 102-6-d, PDF pages 28 and 30
Supports: Scope 2 biogenic carbon dioxide emissions by accounting method is a quantitative result associated with 102-6-c, 102-6-d-ii, 102-6-d-iv under the stated conditional applicability.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: GRI 102: Climate Change 2025; effective 1 January 2027
- State the applicable GRI standard, disclosure fragment, edition and effective or early-adoption status.
- State the reporting entity, boundary, population, period, unit, denominator and required dimensional classifications.
- State estimation, energy conversion, restatement, omission and assurance status where applicable.
- Distinguish current-period biogenic CO2 in metric tonnes CO2 from base-year or previously reported clauses carrying the source label metric tonnes CO2e.
Record-specific limitations
- GRI 102 and GRI 103 become effective on 1 January 2027; predecessor editions remain historically applicable before that date and are not overwritten.
- Applicability is conditional on the topic being material and the disclosure being relevant; no minimum number of these disclosures is imposed.
- Guidance-only examples, optional presentation values, formula operands and dimension members are not additional metric identities.
- Comparability requires the same boundary, population, period, unit, denominator, classification and method.
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.