Scope 2 emissions quantify indirect greenhouse gases from energy procurement (purchasing). These figures are disclosed by reporting organisations. Unless following a different standard, disclosure practices obey the GHG Protocol Corporate Standard and Scope 2 Guidance. Companies are required to calculate and report two separate figures: location-based emissions using grid average factors, alongside market-based emissions reflecting an emissions figure calculated by applying the emissions factor of contractual instruments (required to avoid using the emissions factor from the residual mix). Final market figures are typically disclosed after valid use of contractual instruments like EACs or PPAs, deemed valid if they meet the quality criteria established by the GHG protocol.
