Topic outline

  • Welcome to the Scope 2 Recorded Webinar

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    The Scope 2 Guidance Recorded Webinar is a 4-hour online course on accounting for corporate emissions from purchased energy.

    The Scope 2 Guidance standardizes how corporations measure and report emissions from purchased or acquired electricity, steam, heat, and cooling, including new requirements on accounting for emissions from energy contracts and instruments (such as renewable energy certificates) in greenhouse gas inventories. This publication is a compliment to the GHG Protocol Corporate Standard, the most widely-used standard for corporate greenhouse gas accounting.

    The training covers the reporting requirements and provides practical examples on how to calculate emissions based on different contractual instruments in different countries. The content is available for free to all learners who have an account. To earn a certificate of completion, learners must enroll in the course from the GHG Protocol Learning Store. The registration cost associated covers the cost hosting learner accounts in the course and updates to our Learning Management System (LMS).


  • Resources

    Scope 2 Resources

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    Welcome! We are glad you are here. Below you will find resources to support your learning journey about the GHG Protocol's Scope 2 Guidance. These include a reporting template, links to sample emission reports, the presentation slides from the recorded webinar, Scope 2 case studies and common Scope 2 questions. 

    For support implementing or interpreting the Corporate Standard and/or the Scope 2 Guidance, learners can contact the GHG Protocol's Technical Support team by submitting a question to the Technical Support form found on the GHG Protocol contact us page.

    For support accessing the resources or course certificates, refer to the GHG Protocol eLearning FAQs or contact the eLearning team by submitting a ticket in the eLearning contact form.

  • Introducing the Scope 2 Guidance

    • How does the Scope 2 Guidance fit with the published GHG Protocol standards?

      The GHG Protocol Scope 2 Guidance was released in January 2015. This guidance provides standards and practices for companies and organizations to measure and report their indirect greenhouse gas emissions from purchased or acquired electricity, steam, heat, and cooling, which are known as "Scope 2" emissions. It complements the GHG Protocol Corporate Standard and is part of the suite of GHG Protocol standards aimed at standardizing emissions measurement and reporting practices globally.

      Let's start with what the GHG Protocol is.


    • URL icon
      Greenhouse Gas Protocol website URL

      For more information on the published standards and guidance and additional resources visit the GHG Protocol website.

    • URL icon
      What are GHG accounting disclosures? URL

      6 questions about GHG accounting disclosures answered. From WRI.

    • Why was the Scope 2 Guidance developed?

      The Scope 2 Guidance is the most significant amendment to the Corporate Accounting and Reporting Standard since its inception. It offers much needed clarity on how corporations measure emissions from electricity and other types of energy purchases. This heightened level of transparency could play a pivotal role in unleashing corporate demand for more renewable electricity.

      Nearly 40% of global greenhouse gas emissions can be traced to energy generation, and half of that energy is used by industrial or commercial entities. To reduce these emissions, companies typically turn to energy conservation, efficiency upgrades, and supply switches to low-carbon electricity, whether through on-site installations or through changing (via contracts and electricity suppliers) the energy products purchased.

      The Scope 2 Guidance was developed with the input of with over 200 representatives from companies, electricity utilities, government agencies, academia, industry associations, and civil society in over 23 countries. It is required reading for companies that follow the Corporate Standard.


    • URL icon
      Greenhouse Gas Protocol Corporate Standard URL

      The published Corporate Standard from the GHG Protocol. The Scope 2 Guidance compliments the Corporate Standard.

    • File icon
      GHG Protocol Scope 2 Executive Summary File
      316.2 KB PDF document

      The published overview of the Scope 2 Guidance.

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      Introducing Scope 2 Guidance File
      1.0 MB PDF document

      This presentation is a supplemental resource on the topic of scope 2. To utilize this presentation or any GHG Protocol resources in your own work or practice, contact the GHG Protocol communications team for citation instructions by submitting the form. Note that you may not use this presentation for your own commercial use per our terms of use: Terms of Use | GHG Protocol

    • URL icon
      Published GHG Protocol Scope 2 Guidance URL

      For the most up to date Scope 2 guidance, visit the GHG Protocol website.

    • URL icon
      Top 10 questions about the Scope 2 Guidance URL

      Common questions about the Scope 2 Guidance

  • The need for Scope 2 Guidance

    In this first module we will cover the background of the Scope 2 Guidance and the need that inspired its development. We will also discuss how it interacts with the published Standards and Guidance and how it interacts with disclosure programs.

  • Setting a boundary: How do I determine my Scope 2 emissions?

    How do I set my Scope 2 boundary and determine which emissions to include in which scope?

  • Background: What are energy attribute certificates?

    In this module we discuss Energy Attribute Certificates (EACs), which include Renewable Energy Certificates (RECs), Guarantees of Origin (GOs) and other energy attribute certificates.

  • Methods: What are the two Scope 2 accounting methods?

    In this module we will compare the two accounting methods for Scope 2 emissions: market-based and location-based.

  • Calculation: How do I calculate emissions based on both methods?

    In this module we will discuss how to calculate emissions in both the location-based and market-based methods.

  • Requirements: Amendments to the Scope 2 reporting requirements from the Corporate Standard

  • Targets: How do I set reduction targets with the new methods and track emissions over time?

  • Impact: How can I drive bigger impacts on new low-carbon projects that reduce emissions beyond BAU?

  • What is next for the GHG Protocol?

    • Updates to the Greenhouse Gas Protocol Standards and Guidance

      The Greenhouse Gas Protocol has begun a revision process for its published Standards and Guidance. Between November 2022 and March 2023, the public was invited to provide feedback on the current suite of corporate standards and guidance and provide suggestions for either maintaining current practices or developing updates and new additional guidance. This feedback covers GHG Protocol’s Corporate Standard, Scope 2 Guidance, Scope 3 Standard, and supporting documents, and will inform the scope of the updates that GHG Protocol makes to its standards and guidance.

      To learn more about the GHG Protocol's Standards and Guidance update process visit the GHG Protocol website.

      GHG Protocol Scope 2 Feedback summary:

      The following recorded webinar summarizes the findings from the submitted proposals for the Scope 2 Standard.




      GHG Protocol support

      For support implementing or interpreting the GHG Protocol standards and guidance, learners can contact the GHG Protocol's Technical Support team by submitting a question to the Technical Support form found on the GHG Protocol contact us page.

      Updates about the GHG Protocol Standards, Guidance, and upcoming training and eLearning offerings are shared in the GHG Protocol monthly email newsletter. Subscribe at the link below to stay aware of upcoming updates and events.

    • File icon
      Scope 2 Feedback Summary Webinar Presentation File
      598.8 KB PDF document

      The presentation used in this webinar is available for reference. To utilize this presentation or any GHG Protocol resources in your own work or practice, contact the GHG Protocol communications team for citation instructions by submitting the form. Note that you may not use this presentation for your own commercial use per our terms of use: Terms of Use | GHG Protocol

    • File icon
      Scope 2 Survey Feedback Summary File
      2.3 MB PDF document

      This document summarizes the feedback received for changes to the Scope 2 Guidance.

    • File icon
      Scope 2 Proposed Updates File
      221.0 KB PDF document

      This document summarizes the proposals received for updates to the Scope 2 Guidance

  • Course completion: Congratulations!

    Congratulations! You have completed the course! Please complete the feedback survey below. Your feedback will help us improve our educational resources for future learners. If you purchased this course on the learning store, your certificate of completion is available below.