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For over a decade, the Greenhouse Gas Protocol (GHGP), used by 97% of S&P 500 companies, has been the de facto global standard for electricity emissions reporting. As power systems become more dynamic and companies take a more sophisticated approach to renewable energy procurement, the GHGP is beginning its first major Scope 2 update in ten years. The public consultation for the Scope 2 revisions closed on 31 January 2026, marking a critical milestone in shaping the future of corporate climate reporting
[1] Greenhouse Gas Protocol, https://ghgprotocol.org/
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Businesses should pay close attention because the GHGP is the foundation of corporate carbon accounting worldwide. Any change to its Scope 2 methodology directly affects:
- How emissions are measured and reported, including the factors and instruments companies can use to reduce market-based emissions
- How organisations execute decarbonisation strategies, spanning renewable procurement, site selection, load management, and investments in grid integrated solutions
- How emissions are measured and reported, including the factors and instruments companies can use to reduce market-based emissions
- How net-zero targets are set,
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