The accounting rules behind every renewable energy claim
The GHG Protocol defines how you actually measure, report, and prove your Scope 2 emissions. This is why it is used as the reference framework for SBTi, RE100 and CSRD/ESRS.
TARGETS
ACCOUNTING
EXECUTION
Why Scope 2 Guidance matters for your organisation
The GHG Protocol's Scope 2 Guidance is the foundational methodology for how companies
measure and report emissions from purchased electricity. Every major sustainability
framework - RE100, SBTi, CDP, CSRD - builds on these rules.
The location-based number is fixed by your grid. You cannot influence it. The market-based
number reflects the electricity you contractually chose - and this is where EACs like GOs,
RECs, and PPAs come into play. To count toward your market-based figure, EACs must meet the
GHG Protocol's quality criteria - six tests that auditors check before accepting your claim.
Location-Based
Market-Based
The Residual Mix Penalty
Doing nothing about market-based accounting makes your reported emissions look worse than your physical grid.
If you do not procure EACs, you must use the Residual Mix, which is the grid average after all clean energy claimed by other companies has been removed. An outcome no sustainability team wants to explain to the board.
GHG Protocol's quality criteria
Direct GHG emission rate
Exclusive ownership
Tracked and cancelled
Vintage matching
Market boundaries
Adjusted residual mix
The documentation burden
Because the market-based method relies entirely on contractual instruments, the burden of proof falls entirely on the reporting company. During annual GHG audits, sustainability teams must produce detailed cancellation statements for every megawatt-hour claimed, across every operating region, proving that market boundaries, vintages, and ownership rules were respected.
Crucially, auditors increasingly expect to see the exact origin of this energy - you need documentation that proves your renewable consumption down to the specific power generation device.
It doesn't stop at your own facilities - tracking Scope 3
Soldera automates your EAC compliance
Device-level, audit-ready statements
Every EAC managed through Soldera is automatically cancelled in the correct registry and supplied with the with actual registry cancellation statement. Track origin down to the specific generation device.
Automatic quality criteria enforcement
Our system matches your consumption with EACs that meet all GHG Protocol geographic and vintage requirements. No manual checking, no spreadsheet errors.
Double-counting prevention
Soldera interfaces directly with primary government registries, ensuring absolute exclusive ownership and preventing double-counting across any instruments.
Scope 3 and consolidated export
Extend the platform to your supply chain so suppliers can procure, cancel, and report compliant Scope 2 data directly back to you.
Trusted by Industry Leaders
