Hourly matching of scope 2 emissions can further incentivise decarbonisation

The document argues that current annual matching for scope 2 emissions often overestimates renewable electricity use and fails to incentivise the deployment of new renewables. It proposes 'hourly matching' (or 24/7 reporting), where electricity consumption is matched with renewable generation in the same hour. While 100% hourly matching can be costly, the briefing suggests that targeting a range of 80-90% can maintain emission reduction benefits while reducing costs. The document notes that hourly matching is becoming more viable, with 45 operational projects across five continents and tariffs available for 73% of global electricity demand. It advocates for a phased implementation strategy to allow for necessary data and grid infrastructure upgrades.

• Annual matching for scope 2 emissions often masks a mismatch between when electricity is consumed and when renewable energy is generated, which can lead companies to claim 100% renewable use even when they are using fossil-fuel power. This creates a disincentive for building more renewable energy because the procured electricity would often have been generated regardless of corporate targets.
• Hourly matching, also known as '24/7' or 'granular' reporting, requires that every hour of electricity consumption be matched with local renewable generation in that same hour, providing a more accurate accounting method that sends stronger market signals for decarbonisation.
• While 100% hourly matching can incur a significant cost premium, targeting a lower range (such as 80-90%) can reduce costs while still delivering climate benefits. In some regions, such as India and Malaysia, partial hourly matching is predicted to be cheaper for the power sector than annual matching.
• The technical viability of hourly matching is increasing, with 45 operational projects across five continents and hourly matching tariffs now available across 73% of global electricity demand.
• The GHG Protocol is updating its Scope 2 Guidance to include hourly matching as an alternative; the public consultation ended in January 2026, and the release is expected in 2027. A phased implementation is recommended to allow for the development of data and grid infrastructure.
• Specific regulatory frameworks are already integrating hourly matching: the EU Carbon Border Adjustment Mechanism (CBAM) required it for imported goods as of 1 January 2026, and both the EU and US will require it for green/clean hydrogen production from 2030.

APA

Kalyvas, V. (2026). Hourly matching of scope 2 emissions can further incentivise decarbonisation. Zero Carbon Analytics. https://zerocarbon-analytics.org/policy/hourly-matching-of-scope-2-emissions-can-further-incentivise-decarbonisation/

Chicago

Kalyvas, Victoria. Hourly matching of scope 2 emissions can further incentivise decarbonisation. Zero Carbon Analytics, 2026. https://zerocarbon-analytics.org/policy/hourly-matching-of-scope-2-emissions-can-further-incentivise-decarbonisation/.

Wikipedia

{{cite report |last1=Kalyvas |first1=Victoria |title=Hourly matching of scope 2 emissions can further incentivise decarbonisation |publisher=Zero Carbon Analytics |date=28 May 2026 |url=https://zerocarbon-analytics.org/policy/hourly-matching-of-scope-2-emissions-can-further-incentivise-decarbonisation/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{kalyvas2026hourly, author = {Kalyvas, Victoria}, title = {{Hourly matching of scope 2 emissions can further incentivise decarbonisation}}, institution = {Zero Carbon Analytics}, year = {2026}, month = may, url = {https://zerocarbon-analytics.org/policy/hourly-matching-of-scope-2-emissions-can-further-incentivise-decarbonisation/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }