Chapter 5 — GHG Protocol Scope 2 Guidance 5.1 Overview and Relationship With the Corporate Standard and Scope 3 Standard 5.2 Approaches to Accounting for Scope 2 Emissions 5.2.1 Location-Based Method 5.2.2 Market-Based Method 5.3 Forms of Energy Tracked in Scope 2 Emissions 5.4 Distinguishing Scopes by Production and Distribution Methods 5.4.1 Electricity Consumed Is Generated for the Company’s Exclusive Use by Equipment the Company Owns or Operates 5.4.2 Consumption of Electricity From a Direct Line Transfer 5.4.3 Consumption of Electricity Purchased Directly From the Grid 5.4.4 Consumption of Both Electricity Generated by Owned or Operated Equipment and Electricity Purchased Directly From the Grid 5.5 Avoiding Double Counting of Scope 2 Emissions 5.6 Process for Calculating GHG Emissions 5.6.1 Determine Which Accounting Method(s) to Use for Scope 2 5.6.2 Determine Emission Factors for Each Method 5.6.3 Matching Emission Factors to Each Unit of Consumption and Calculation 5.6.4 Biofuel Emissions 5.6.5 Calculate Emissions 5.6.6 Identify Distribution Scenarios and Any Certificate Sales 5.7 Reporting 5.7.1 Required Reporting 5.7.2 Recommended Reporting 5.7.3 Scope 2 Quality Criteria