Greenhouse Gas Protocol (GHG Protocol) has launched a 60-day period for two public consultations. One consultation focuses on updates to the Scope 2 Guidance (2015) which addresses inventory accounting, while the other seeks feedback on consequential accounting methods for estimating avoided emissions from electricity-sector actions. These are the first public consultations in a broader effort to update GHG Protocol’s suite of corporate standards and guidance.

This public consultation period marks an important milestone in ensuring that corporate greenhouse gas inventories remain accurate, comparable, and useful for decision making as energy systems and disclosure requirements evolve worldwide.

Since its publication a decade ago, the Scope 2 Guidance (2015) has become the leading global framework for accounting and reporting corporate emissions from purchased electricity. Many mandatory disclosure regimes have come to use GHG Protocol’s standards including the IFRS S2, EU ESRS/CSRD, and California SB 253.

The proposed updates respond to today’s changing energy landscape and evolving user needs. They are designed to improve accounting accuracy, keep GHG reporting methods consistent and align with how electricity is produced and delivered.