Proposed changes to the GHG Protocol scope 2 guidance

In October 2025, the Greenhouse Gas Protocol (GHG Protocol) released new draft guidance around scope 2 emissions accounting, proposing significant amendments to the current standard. These revisions are expected to come into effect in 2027. How can companies start considering potential impacts on their GHG emissions accounting and decarbonisation strategies, and prepare for the new requirements?

Five key proposed changes to scope 2 guidance:

1. Location-based methodology to consider more precise location and time-matching requirements
2. Market-based methodology to require hourly time matching for contractual instruments
3. Market-based methodology to require that contractual instruments be sourced from the same market or geographic boundary
4. Updates to residual mix factors and the introduction of standard supply service method
5. New measures to aid feasible implementation