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Greenhouse-gas accounting · Core

Market-based method

Also called: market-based Scope 2

ELI5

Scope 2 calculation reflecting qualifying contractual instruments and supplier information.

Used in conversation

“Counsel wants market-based method clarified before anyone signs.”

Pitch context

You will see “Market-based method” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.