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08) What are your scope 2 emissions (tonnes of CO2 equivalent per year)?

July 30, 2023
Environmental, Social and Governance

Please enter the most recent measurement for your scope 2 emissions in tonnes of CO2 equivalent. Please state when this was last measured and provide further information on the scope and method of measurement, if applicable, in the notes section. If you do not measure scope 2 emissions, please enter zero as your numerical answer and state this clearly in the notes section.

For more information on scope 1, scope 2, and scope 3 greenhouse gas (GHG) emissions, please see the knowledge base article for question L6.

Scope 2 emissions are defined as follows by the Greenhouse Gas (GHG) Protocol’s Corporate Accounting and Reporting Standard:

Scope 2: Electricity indirect GHG emissions

Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.

A supplier’s scope 1 and scope 2 emissions data may be used to calculate scope 3 emissions for a customer or client organisation.

How to implement the control

Whilst measuring scope 1, scope 2, and scope 3 emissions is relatively new, there are a number of resources available to support you. A good place to start is the The Corporate Accounting and Reporting Standard from GHG Protocol. GHG Protocol have also developed a suite of calculation tools to help.

We encourage you to speak openly with your clients and customers about measuring greenhouse gas emissions, if it is something they request of you. There is a lot of work to be done in this space and it is expected to mature over time through cross-sector collaboration.

If you would like to contribute to this article or provide feedback, please email Contributors will be recognised on our contributors page.

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