Three things you should know about the Scope 2 guidance

At the start of 2016, World Resources Institute (WRI) and World Business Council for Sustainable Development released the Greenhouse Gas (GHG) Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard. The guidance is intended to address gaps and concerns in past Scope 2 reporting such as consistency in Scope 2 calculation methodologies and minimum quality standards for Scope 2 energy and renewable energy purchases. Adapting your inventory to the new guidance may not be easy. With the guidance out since last year, reporting frameworks and third-party verifiers will expect to see it reflected in your 2015 inventory. CDP updated its annual climate change questionnaire to reflect the new guidance; The Climate Registry recently updated its General Reporting Protocol (Version 2.1). There are three major changes to the guidance that you should consider as you develop your inventory: 1. Dual Reporting. The most significant change is a requirement to report

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