GHG Protocol consults on Scope 2 and electricity sector consequential accounting

The Greenhouse Gas (GHG) Protocol has launched two consultations:
  1. Scope 2 guidance update which aims to keep Scope 2 corporate inventory accounting fit for purpose. Feedback will inform revisions, with a second consultation in 2026 and final standard release in 2027.
  2. Consequential accounting for electricity sector seeks input on methods to estimate avoided emissions. Insights will guide the Actions and Market Instrument (AMI) Technical Working Group in developing reporting emissions impacts requirements beyond corporate inventories.
The consultation period ends 19 December 2025.
More information is available in the press release.