Scope 2 Guidance:
How your carbon
reporting is going
to change
What’s being covered today
Introductions
Scope 2 and the new guidance
What’s changing, and why is it important
How will you adapt your Scope 2 reporting
Case studies
Questions
• Greenstone is a specialist non-financial reporting and responsible
sourcing solutions company.
• Global provider deployed in more than 90 countries.
• Work in partnership with major commercial and public sector
organisations to enable them to measure, manage and report.
• Tried and tested platform covering Environment, CSR, Health &
Safety and Supply Chain.
• Big corporate approach with small company client care, agility
and focus.
• Team consists of enterprise software professionals supported by
experienced sustainability consultants.
1,000 users reporting on sustainability
190 countries entering accurate data
14 million tCO2 emissions monitored
Scope 2 and the
new guidance
What is a Scope 2 emission?
Electricity, Steam, District Heating
If you’re using energy but don’t generate that energy on site, that’s
Scope 2
Around a third of total carbon emissions are categorised as Scope 2
Reducing Scope 2 emissions
Energy conservation
Efficiency Upgrades
Better energy sourcing
The new guidance
Published in January 2015
Outlines how to report more effectively on the true emissions of
your operations
CDP 2016 questionnaire has been updated to align with this new
guidance
What is “Market Based?”
Most scope 2 reporting uses national level emission factors
Suppliers own emissions may be significantly different
Contractual Instruments and Direct Contracts can also mean your
emissions don’t align with a national emission factor
What’s changing,
and why is
it important?
Do I have to report two numbers?
Pretty much
Clarity on how to report non-standard electricity purchases
Recognition of positive energy choices made by your company
Location based
Regional or sub-national emission factors
National emission factors
Market based
Energy attribute certificate
Contracts from specified sources
Supplier / Utility emission rate
Residual mix or grid average (this is the location based emission)
Things to remember
Make sure your contractual instruments are up to scratch
You will need to recalculate your baseline for reporting
Companies can choose which approach they use for target and/or
benchmarking purposes
What will my scope 2 reporting
look like?
Over to David…