Scope 2 (Indirect Emissions, Energy)

Scope 2 – Energy-related emissionsScope 2 covers emissions that arise when a company purchases energy from external suppliers. This includes electricity, heat, cooling, or steam. The GHG Protocol prescribes two methods: location-based (average value of the national electricity mix) and market-based (actual electricity mix based on certificates of origin such as GoO or REC).Relevance for Sustainability Management• Companies can reduce Scope 2 emissions most quickly, for example by purchasing renewable energy.• Verification via Energy Attribute Certificates (EACs) is mandatory in market-based reporting.• Recognized in CSRD/ESRS, CDP, and SBTi.FAQsWhat is the difference between market-based and location-based? – Market-based: certificates (GoO/REC); Location-based: average electricity mix.What reduction levers are available? – Green electricity, PPAs, on-site power generation.Are both approaches mandatory? – Yes, according to the GHG Protocol, both must be reported.