Hourly matching of scope 2 emissions can further incentivise decarbonisation

This briefing by Zero Carbon Analytics examines the transition from annual to hourly matching for accounting scope 2 emissions. It argues that hourly matching—requiring electricity consumption to be matched by renewable generation in the same hour—provides a more accurate reflection of decarbonisation and creates stronger market signals for renewable energy deployment than current annual standards. While 100% matching can be costly, the document suggests that partial matching (e.g., 80-90%) can maintain climate benefits while reducing costs. The briefing notes that the GHG Protocol is updating its Scope 2 Guidance, with a release expected in 2027, and highlights that hourly matching is already being implemented through 45 projects globally and specific regulatory frameworks like the EU's CBAM.

• 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 rely on fossil fuels during certain hours. This creates a disincentive for companies to shift their demand to periods of high renewable availability.
• 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. This method is expected to provide more accurate emissions accounting and stronger market signals to accelerate decarbonisation.
• While targeting 100% renewable electricity via hourly matching can result in significant cost premiums, targeting a lower range (such as 80-90%) can reduce these costs while still delivering emission reduction 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 feasibility of hourly matching is increasing, with 45 operational projects across five continents and hourly matching tariffs now available to areas representing 73% of global electricity demand. Adoption is accelerating, with a fourfold increase in tariff offers between 2024 and 2025.
• The GHG Protocol is updating its Scope 2 Guidance to include hourly matching as an alternative to annual matching. The public consultation for this update ended in January 2026, and the final guidance is expected in 2027. The proposal includes a threshold to ensure small businesses are not burdened by the requirements.
• A phased implementation strategy—moving from monthly or quarterly matching to hourly matching—is recommended to allow for the development of necessary data and grid infrastructure. This aligns with existing policies, such as the EU Carbon Border Adjustment Mechanism (CBAM) which entered into force on 1 January 2026, and requirements for green hydrogen production starting in 2030 in the EU and US.

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} }