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Sustainability standards & frameworks · Working

Scope 2 Guidance

Also called: Scope 2 standard

ELI5

GHG Protocol guidance for accounting for purchased-energy emissions.

Used in conversation

“Which standard and reporting period govern scope 2 Guidance?”

Pitch context

You will see “Scope 2 Guidance” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.