To harmonize GHG accounting practices worldwide, the GHG Protocol launched a process to develop Scope 2 Guidance that clarifies the Corporate Carbon Footprint Standard. The Guidance will standardize how companies must report scope 2, specifying the data types and procedures for both a location-based accounting approach (using grid average emission factors) and a market-based accounting approach (reflecting energy tracking certificates and other contractual instruments). It also specifices policy-neutral criteria and procedures necessary for purchases to be used in a market-based method.
The Guidance is currently in a global, multi-stakeholder Technical Working Group consultation and will be available for public comment in November 2013. Final publication of the Guidelines is scheduled for February 2014.
The PEF World Forum in cooperation with the Platform for Climate Compatible Consumption (Plattform Klimaverträglicher Konsum), hosts a workshop on electricity accounting 29th October in Berlin. The event is in German – more information is available here.
Programme (in German)