What is Dual Reporting?

Dual reporting under the GHG Protocol currently mandates two calculations and figures. Organisations calculate Scope 2 emissions twice using distinct methodologies : location-based figures that apply grid average factors from regional authorities , and market-based figures that incorporate the factors of residual mix data and contractual instruments, the latter of which only recognised as valid if meeting the quality criteria established by the GHG protocol or, where deviating, the criteria of a local disclosure regime.