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Location-based and market-based Scope 2 methods

Published Scope 2 guidance addresses different electricity-emissions accounting bases and the evidence needed for contractual data.

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Read the method labels

A location-based result uses the relevant electricity-system basis defined by the method. A market-based result uses the applicable contractual-data hierarchy and quality requirements. Method labels should remain beside a reported amount.

Keep method-specific checks visible

Comparison questions
LayerCheck
Location basisRelevant geography, period and factor coverage
Market basisEligible data and contractual quality requirements
ActivityConsistent purchased-energy amount and boundary
ReportingApplicable published method, not an inferred legal rule

Avoid an automatic zero-emissions conclusion

A purchase contract or certificate label alone does not prove that every method condition is satisfied. It also does not measure all life-cycle emissions or the global physical impact of an action. Keep those questions distinct.

Separate published guidance from revisions

The published 2015 guidance and subsequent correction record are distinct from consultation proposals. The July 2026 development announcement describes future work, not an already issued consolidated replacement.

Further references