A verifier’s perspective on the World Resources Institute Scope 2 Guidance

What is the new Scope 2 Guidance?

Developed with the input from over 200 representatives from over 23 countries, the new Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling (called “scope 2 emissions”).

This paper explains:

  • Changes for companies on reporting their GHG emissions
  • Direct versus indirect GHG emissions
  • Location-based and market-based emissions
  • Common mistakes to avoid