5.5 Avoiding Double Counting of Scope 2 Emissions
As discussed in Section 5.2, a company is required to dually report its Scope 2
emissions under the location-based method and the market-based method if it has any
operations in a market where product- or supplier-specific data in the form of
contractual instruments exist.
The table below provides different scenarios in which double counting may occur and
includes examples of how these scenarios could arise, along with discussion of how
to prevent double counting. It is important to note the “shall” statements included
in the last column of the table, since these represent requirements for accounting
and reporting.
Scope 2 Guidance, Chapter 5, “Identifying Scope 2 Emissions
and Setting the Scope 2 Boundary,” Page 40
5.4 Distinguishing Scopes Reporting by Electricity
Production/Distribution Method . . .
Table 5.2 Additions to Scope 2 Accounting Introduced by
the Scope 2 Guidance