GHG Protocol
Scope 2 emissions
Scope 2 emissions are indirect greenhouse gases from purchased electricity, heat, steam or cooling. You report them using location-based grid factors and, where you have contractual instruments, market-based factors. For most offices and factories, electricity is the dominant Scope 2 source.
- Scope
- Scope 2
- Standard
- GHG Protocol Corporate Standard
- Published activities
- 4 activity pages
Indirect emissions from purchased energy, and how electricity and heat activity data map into Scope 2.
Collect metered kWh (and heat/steam/cooling) by site. Report location-based totals for all; add market-based when you hold contractual instruments.
Home-working electricity is not Scope 2. Generator fuel you burn on site is Scope 1, not Scope 2.
Related activity data
By activity data
By compliance framework
From the blog
Related articles
- What GHG Protocol's Proposed Scope 2 Changes Mean for Your Carbon FootprintThe GHG Protocol's 2026 Scope 2 consultation proposes hourly matching for renewables. Learn who is affected, what changes, and how UK firms should prepare.
- Why Your Carbon Footprint Dropped This Year — and Why That Might Not Be Good NewsThe 2025 DESNZ conversion factors cut the electricity emissions factor by 14.5%. Your footprint may look better on paper without any real change.
- Understanding Scope 1, Scope 2 and Scope 3 EmissionsWhen an organisation starts to measure its environmental impact, one of the first questions is: what’s the difference between Scope 1, 2 and 3 emissions? Here’s a clear explanation.
Frequently asked questions
- What is the difference between location-based and market-based Scope 2?
- Location-based Scope 2 uses average grid emission factors for the region where electricity is consumed. Market-based Scope 2 reflects contractual instruments such as supplier-specific tariffs or energy attribute certificates. The GHG Protocol Scope 2 Guidance asks dual reporters to disclose both.
- What activity data do I need for Scope 2?
- Collect metered kWh (or equivalent) for electricity and any purchased heat, steam or cooling, ideally by site and reporting period. Retain evidence of green tariffs or certificates if you report market-based figures.
- Does Scope 2 include home working?
- Home-working energy is usually treated as Scope 3 (employee commuting / home working) rather than Scope 2, because you do not purchase the household electricity. Owned offices and facilities remain Scope 2.
- Is heat from a district network Scope 2?
- Yes — purchased heat, steam or cooling is Scope 2. Keep invoices in kWh or the billed energy unit that matches your factors.
- How does Scope 2 relate to Category 3?
- Scope 2 is the generation of purchased energy. Category 3 adds upstream fuel-cycle and T&D losses associated with that energy.