The Scope 2 Guidance was released in 2015, 11 years after the revised edition of the Corporate Standard was published. It acts as an amendment to the Corporate Standard and provides clarity for reporting companies to measure emissions from electricity and other types of energy purchases through updated requirements and leading practices on Scope 2 accounting and reporting. Specifically, it introduces accounting and reporting requirements related to Scope 2 emissions that either replace or add to those in the Corporate Standard. To prepare an inventory that conforms with the Corporate Standard, companies must comply with all of the requirements of the Scope 2 Guidance.
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