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Scope II Emissions Accounting Deep Dive

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MARKET-BASED APPROACH Reflects emissions associated with electricity suppliers that companies have purposefully chosen, thereby also highlighting a company's potential lack of choice to use less carbon-intensive resources. They are emissions associated with electricity a company might be purchasing, which is different from the electricity that is generated locally. This method allows you to factor in your energy attribute claims and your choice of specific energy resources, and it allocates emissions attributes based on what type of energy the company is paying for; i.e. in the U.S. factoring in RECs, opt-in for green power programs, etc. Importance/Relevance This secondary method of calculating emissions is associated with the same total energy consumption that is referenced while calculating location- based emissions. After calculating scope II emissions with both methods, you do not sum the totals together, rather, they are reported separately, side by side to tell two different stories about the same scope II activity data. Sustainability & Energy Management Simplified

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