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Energy explainer GHG emissions reporting changes
Energy explainer

GHG emissions reporting changes

Understand how Scope 2 reporting could evolve, what the proposed changes mean, and how your business can start preparing

20 Jan, 2026
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A guide to Scope 2 - GHG emissions reporting changes

Scope 2 covers the greenhouse gas (GHG) emissions associated with the electricity your business purchases and consumes. But the way organisations account for renewable electricity and report these emissions could be changing.

GHG emissions reporting changes explained

How is Scope 2 emissions reporting changing?

The GHG Protocol is reviewing its Scope 2 reporting framework, with proposed changes designed to strengthen the credibility and impact of renewable energy claims.

These include moving towards more granular, hourly matching of electricity consumption with renewable generation, considering whether renewable electricity can physically be delivered to where it is used, and introducing stronger geographic requirements.

What could the Scope 2 reporting changes mean for businesses?

For businesses, these changes could mean greater transparency and a closer connection between renewable electricity procurement and real-world decarbonisation, while also introducing new data and compliance requirements.

Watch our short energy explainer video above to understand how Scope 2 reporting could evolve, what the proposed changes mean, and how your business can start preparing.

 

Ready for more granular renewable energy reporting? Discover how SmartestEnergy's Traceable Renewable Supply can provide greater visibility of your renewable electricity through half-hourly energy reporting.

Guide

A sector guide to renewable electricity policy changes

Regulatory changes are on the horizon in the next couple of years and a global shift is expected towards more rigorous emissions reporting. Read our guide to find out how your business and sector can stay ahead of new regulations and exceeds stakeholder expectations.

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