Scope 2 Emissions

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What are Scope 2 emissions?

Scope 2 emissions include greenhouse gas (GHG) emissions that result from the consumption of purchased or acquired energy such as electricity, heating, cooling, and steam. They are called indirect emissions because the organisation doesn’t burn the fuels directly, but because of their consumption, they are made responsible for the equivalent amount of emissions that arise directly, for example at the power plant owner.

What is included in Scope 2 emissions?

Scope 2 emissions can be divided into market-based and location-based emissions. The market-based approach hereby refers to the emissions of the electricity supplier or an individual electricity product, whereas location-based figures refer to the average emission factors of the area where the electricity consumption takes place.

How to measure Scope 2 emissions?

When setting a Scope 2 target, a company should first choose either a market-based or a location-based approach. Once this has been decided, the emission factors per emission source are to be determined. The GHG Protocol provides clear guidance on how corporations can measure their emissions stemming from purchased or acquired energy. 

In addition to Scope 2 emissions, Scope 1 (direct) and Scope 3 (indirect) emissions also play an important role.