Scope 2 emissions reporting under the GHG Protocol: what the draft update means
The Greenhouse Gas Protocol has released a draft revision of its Scope 2 Guidance, opening a consultation period through December 19, 2025. This update recognises that nearly 40 per cent of global greenhouse gas emissions originate from energy generation, with roughly half of that consumed by industrial and commercial organisations. The proposed changes include the introduction of Scope 2 Quality Criteria for market based methods, a requirement for hourly matching and deliverability of electricity purchases, and an expanded use of consequential accounting to capture system wide impacts of energy choices. This post unpacks what the draft means for businesses, how it changes data strategy and procurement, and what leaders should start doing now to stay compliant and credible. The primary keyword for this discussion is Scope 2 emissions reporting. For a broader perspective on AI and data governance, see Codedevza AI infrastructure insights. The Challenge: The Problem with Scope 2 R...