Scope 2 energy decarbonisation is changing: here is how corporate sustainability plans will be affected

The GHG Protocol, the world’s most widely used corporate emissions accounting standard, is considering several changes to Scope 2 emissions accounting: if implemented, these could accelerate energy decarbonisation – but also void a number of “100% green electricity” claims.

Already, this type of claim is under scrutiny. Early in 2023, the Advertising Standards Authority of Ireland (ASAI) told the country’s utilities they were no longer allowed to claim to sell “100% renewable energy”. The watchdog upheld complaints that said it was impossible to guarantee 100% green electricity, given that Ireland’s main source of energy remained fossil fuels – renewables made up 50% of the energy mix in 2021.