Greenhouse Gas Emission Reporting Frequently Asked Questions (FAQ)

The guide explains the mechanisms of GHG reporting for corporations and utilities, detailing the GHG Protocol's three scopes of emissions. It specifically examines Scope 2 accounting, contrasting location-based and market-based methods and emphasizing the importance of supplier-specific emission factors provided by utilities. The document also outlines the reporting requirements for utilities, such as those under The Climate Registry, and discusses the differences between GHG accounting and renewable energy accounting.

• Corporate GHG reporting is primarily governed by the GHG Protocol Corporate Accounting and Reporting Standard, which organizes emissions into three scopes: Scope 1 (direct emissions from owned/controlled sources), Scope 2 (indirect emissions from purchased electricity), and Scope 3 (other indirect emissions from the company's value chain).
• Scope 2 emissions reporting requires two distinct approaches: a location-based method, which uses average emission factors for a geographic area, and a market-based method, which accounts for contractual instruments like Energy Attribute Certificates (RECs, GOs) and supplier-specific emission rates.
• There is a hierarchy of emission factors for Scope 2 reporting, with supplier-specific factors being more precise than residual mix or grid-average factors. Customers prefer supplier-specific data to accurately reflect the impact of their procurement choices and to capture reductions achieved through collaboration with utilities.
• Utility GHG reporting is often mandatory at national or state levels, utilizing various protocols such as those from the EPA, CDP, and The Climate Registry (TCR). The TCR Electric Power Sector Protocol requires utilities to report CO2 emissions intensity for fossil, biomass/biofuels, and geothermal generation, as well as a company average.
• GHG accounting differs from renewable energy accounting in that the former values renewable energy based on the specific grid mix it displaces, whereas the latter typically treats all renewable energy with environmental attributes as equal.
• The use of virtual Power Purchase Agreements (PPAs) decouples physical electricity consumption from renewable generation, using RECs to offset emissions. This avoids the 5 to 8 percent premium associated with the spot market price risk and retailer services required for the physical delivery of intermittent renewable energy.

APA

World Resources Institute (2018). Greenhouse Gas Emission Reporting Frequently Asked Questions (FAQ). https://wriorg.s3.amazonaws.com/s3fs-public/uploads/external-emissions-factors-faqs.pdf

Chicago

World Resources Institute. Greenhouse Gas Emission Reporting Frequently Asked Questions (FAQ). 2018. https://wriorg.s3.amazonaws.com/s3fs-public/uploads/external-emissions-factors-faqs.pdf.

Wikipedia

{{cite report |author=World Resources Institute |title=Greenhouse Gas Emission Reporting Frequently Asked Questions (FAQ) |date=3 August 2018 |url=https://wriorg.s3.amazonaws.com/s3fs-public/uploads/external-emissions-factors-faqs.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{worldresourcesinstitute2018greenhouse, author = {{World Resources Institute}}, title = {{Greenhouse Gas Emission Reporting Frequently Asked Questions (FAQ)}}, institution = {World Resources Institute}, year = {2018}, month = aug, url = {https://wriorg.s3.amazonaws.com/s3fs-public/uploads/external-emissions-factors-faqs.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }