{"id":7619,"date":"2026-01-28T12:12:17","date_gmt":"2026-01-28T12:12:17","guid":{"rendered":"https:\/\/www.goodenergy.co.uk\/business\/?p=7619"},"modified":"2026-04-28T15:00:37","modified_gmt":"2026-04-28T14:00:37","slug":"scope-2-reforms-explained","status":"publish","type":"post","link":"https:\/\/www.goodenergy.co.uk\/business\/insights\/scope-2-reforms-explained\/","title":{"rendered":"Scope 2 reforms explained"},"content":{"rendered":"\n<p class=\"is-style-body-l\">The Greenhouse Gas Protocol (GHGP) is the most widely used&nbsp;methodology&nbsp;for emissions reporting in the world. It underpins frameworks such as the Science Based Targets initiative (SBTi), CDP, and many other corporate reporting and target-setting regimes.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"is-style-body-l\">Important changes&nbsp;are being proposed&nbsp;that will change&nbsp;how electricity emissions are reported&nbsp;from 2027. In this article, we explain what is changing with Scope 2 reporting, and the action your business should take to stay compliant,&nbsp;credible&nbsp;and competitive.&nbsp;<\/p>\n\n\n\n<h3 id=\"how-are-ghgp-scope-2-emissions-currently-reported\" class=\"wp-block-heading\">How are GHGP&nbsp;Scope 2 emissions currently reported?&nbsp;<\/h3>\n\n\n\n<p>Under the GHGP, emissions are categorised into three Scopes:&nbsp;Scope 1 (direct emissions), Scope 2 (purchased&nbsp;electricity), and Scope 3 (value-chain emissions).&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"750\" src=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-1024x750.jpg\" alt=\"\" class=\"wp-image-1065\" srcset=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-1024x750.jpg 1024w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-300x220.jpg 300w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-768x562.jpg 768w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-1536x1124.jpg 1536w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-2048x1499.jpg 2048w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2022\/12\/GE22-114-B2B-Carbon-Emissions-Infographic-02-002-1500x1098.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>The&nbsp;<a href=\"https:\/\/ghgprotocol.org\/sites\/default\/files\/2023-03\/Scope%202%20Guidance.pdf\">Scope 2&nbsp;reporting rules<\/a> were&nbsp;last updated in 2015,&nbsp;resulting in the establishment of&nbsp;two parallel reporting approaches:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>Location-based reporting<\/strong>, which reflects the carbon intensity of the grid\u00a0where electricity is used.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>Market-based reporting<\/strong>, which reflects&nbsp;the&nbsp;emissions associated with specific contractual&nbsp;arrangements. This includes&nbsp;supply contracts, power purchase agreements (PPAs),&nbsp;and renewable certificates like REGOs.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 id=\"time-for-a-change\" class=\"wp-block-heading is-style-typestyle-h3\">Time for a change?&nbsp;<\/h2>\n\n\n\n<p>11 years later, the&nbsp;electricity system has changed dramatically, and Scope 2 reporting has failed to keep up.&nbsp;&nbsp;<\/p>\n\n\n\n<p>At the&nbsp;time the current guidance was introduced, renewable generation accounted for around 19% of UK electricity supply. In 2024, that figure reached&nbsp;an average of&nbsp;50% for the first time.&nbsp;But that word \u2013 \u2018average\u2019 \u2013 is doing a lot of heavy lifting, hiding&nbsp;significant variation&nbsp;over&nbsp;the year.&nbsp;&nbsp;At times, renewables can account for 80% or more of generation. At other times &#8211; cold, dark, still periods &#8211; renewable output can fall to single digits.&nbsp;&nbsp;<\/p>\n\n\n\n<p>This variability matters because today\u2019s market-based reporting allows organisations to match electricity consumption and renewable certificates on an annual basis. REGOs generated at any point in the year can be used to account for electricity consumed&nbsp;at any other point in the year.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow is--inner-block\">\n<figure class=\"wp-block-image size-large is--inner-block\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-1024x683.jpg\" alt=\"Rows of solar panels installed on a grassy field with a forest of tall trees in the background under a cloudy sky.\" class=\"wp-image-7267\" srcset=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-1024x683.jpg 1024w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-300x200.jpg 300w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-768x512.jpg 768w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-1536x1025.jpg 1536w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-2048x1367.jpg 2048w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/11\/Energy-generation_crossroads-20201026_0417-min-1500x1001.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow is--inner-block\">\n<p class=\"is--inner-block\">In practice, that means solar generation on a sunny August afternoon can be used to \u201cgreen up\u201d electricity consumed at 5pm on a cold December weekday.&nbsp;<\/p>\n\n\n\n<p class=\"is--inner-block\">While this&nbsp;may be technically compliant, it&nbsp;doesn\u2019t&nbsp;accurately&nbsp;reflect&nbsp;impacts&nbsp;on the&nbsp;wider system, and the emissions&nbsp;that arise as a result. Nor does it&nbsp;provide any of the useful behaviour signals that are needed to support a lower-cost, lower carbon&nbsp;grid.&nbsp;&nbsp;<\/p>\n<\/div>\n<\/div>\n\n\n\n<p>The market has already left this approach behind; and a formal review of Scope 2 reporting began in 2023.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 id=\"what-are-the-proposed-changes-to-scope-2-reporting\" class=\"wp-block-heading is-style-typestyle-h3\">What are the proposed changes to Scope 2 reporting?&nbsp;<\/h2>\n\n\n\n<p>The <a href=\"https:\/\/ghgprotocol.org\/blog\/scope-2-technical-working-group-progress-update\">GHG Protocol is consulting<\/a> on moving Scope 2 reporting away from annual averages and towards&nbsp;what\u2019s&nbsp;happening on the grid in <strong>real time<\/strong>.&nbsp;For UK organisations, this means:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>For location-based reporting<\/strong>,&nbsp;using&nbsp;a combination of&nbsp;their own&nbsp;half hourly&nbsp;consumption data, and corresponding GB&nbsp;emissions factors published by NESO or another reliable source.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>For market-based reporting<\/strong>, using a combination of&nbsp;their own&nbsp;half hourly consumption data&nbsp;with&nbsp;deliverable&nbsp;Guarantees of Origin&nbsp;from&nbsp;zero carbon&nbsp;generators \u2013 via supply contracts,&nbsp;CPPAs&nbsp;or other contractual instruments.&nbsp;Emissions factors are then applied to the resulting fuel mix, with&nbsp;any consumption left remaining assigned a share of the \u2018Standard Supply Service\u2019&nbsp;\u2013&nbsp;a&nbsp;mix of fossil and unclaimed zero carbon generation.&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"520\" src=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2026\/01\/GE26-Matched-Energy-Graph-1024x520.png\" alt=\"Line and stacked area chart showing energy demand and generation by biomass, hydro, other renewables, solar, and wind over a month. Demand peaks above renewable supply throughout the period.\" class=\"wp-image-7511\" srcset=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2026\/01\/GE26-Matched-Energy-Graph-1024x520.png 1024w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2026\/01\/GE26-Matched-Energy-Graph-300x152.png 300w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2026\/01\/GE26-Matched-Energy-Graph-768x390.png 768w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2026\/01\/GE26-Matched-Energy-Graph.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Good Energy&#8217;s supply and demand portfolio, shown on the <a href=\"https:\/\/matched.energy\/\">Matched Clean Power Index<\/a>.<\/figcaption><\/figure>\n\n\n\n<p>Some caveats have been proposed to allow smaller&nbsp;organisations to remain compliant.&nbsp;Larger electricity users (potentially those consuming&nbsp;more than around 5 GWh per year) would be expected to match consumption and renewable generation on an hourly basis, while smaller users would move towards monthly matching.&nbsp;&nbsp;<\/p>\n\n\n\n<p>We believe that this is not necessary in markets such as the UK, where time matched supply contracts can&nbsp;facilitate&nbsp;compliance for the smallest business, at no&nbsp;additional&nbsp;cost.&nbsp;<\/p>\n\n\n\n<h2 id=\"when-will-scope-2-reporting-change\" class=\"wp-block-heading is-style-typestyle-h3\">When will&nbsp;Scope 2&nbsp; reporting&nbsp;change?&nbsp;<\/h2>\n\n\n\n<p>The consultation closed&nbsp;on January 31<sup>st<\/sup>, with revised guidance expected later this year&nbsp;and practical implementation from around 2027.&nbsp;<\/p>\n\n\n\n<p>There is likely to be a phased approach:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"is--inner-block\">Existing long-term arrangements, such as CPPAs, are expected to be recognised for their duration to avoid undermining investor confidence.&nbsp;<\/li>\n\n\n\n<li class=\"is--inner-block\">Monthly matching may be introduced before hourly matching.&nbsp;<\/li>\n\n\n\n<li class=\"is--inner-block\">Larger organisations are likely to be in scope earlier than smaller ones.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>While 2027 may sound distant, organisations reporting under the GHGP are already starting to think about how they prepare.&nbsp;Any business signing a&nbsp;two year&nbsp;contract will need to&nbsp;consider how the&nbsp;proceed&nbsp;in light of&nbsp;the new arrangements.&nbsp;<\/p>\n\n\n\n<h2 id=\"what-is-likely-to-change-in-practice\" class=\"wp-block-heading is-style-typestyle-h3\">What&nbsp;is likely to change&nbsp;in practice?&nbsp;<\/h2>\n\n\n\n<p>The <a href=\"https:\/\/www.edie.net\/ghg-protocol-launches-consultations-on-scope-2-reporting-requirements\/\">proposed changes <\/a>to Scope 2 reporting are likely to have a widespread positive impact for the UK electricity grid.&nbsp;Reporting organisations will be incentivised to&nbsp;align&nbsp;their consumption&nbsp;with periods of clean generation, as well as invest in their own on-site generation and storage. Suppliers will be pushed to contract with generators which better fit their customers\u2019 demand shape.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The market for electricity supply contracts and CPPAs will no doubt evolve in response to these changes. While crystal-ball gazing is somewhat of a fool\u2019s errand, here are a few things to look out for:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>Broader changes in business supply offers:&nbsp;<\/strong>As Scope 2 expectations rise, business supply contracts will increasingly need to&nbsp;demonstrate&nbsp;not just that electricity is renewable, but&nbsp;when and how that renewable&nbsp;electricity is delivered.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>Pressure for reform of renewable certificates:&nbsp;<\/strong>The consultation also increases the likelihood of renewed scrutiny on the UK REGO scheme itself. As time-matching expectations grow, regulators and policymakers&nbsp;&#8211;&nbsp;including Ofgem and DESNZ&nbsp;&#8211;&nbsp;may be&nbsp;encouraged to consider whether timestamping or <a href=\"https:\/\/www.goodenergy.co.uk\/business\/insights\/why-transparency-matters-in-renewable-power\/\" id=\"7254\">wider reform of REGOs<\/a> is needed to support more&nbsp;accurate&nbsp;reporting and market integrity.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li class=\"is--inner-block\"><strong>Changes to flex procurement:&nbsp;<\/strong>While time matching is growing more common in the world of standard business supply, many&nbsp;renewable&nbsp;flex products&nbsp;continue to rely on&nbsp;large, annual purchases of REGOs, often from&nbsp;single assets. Under the proposed Scope 2 framework, that approach will not be sufficient for organisations seeking to make robust market-based claims.&nbsp;We\u2019re&nbsp;working on this&nbsp;right now, so<a href=\"https:\/\/www.goodenergy.co.uk\/business\/renewable-energy-supply\/#enquire\"> speak to us if you want to know more<\/a>.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>Done well, these reforms can help align emissions reporting with real-world&nbsp;system impacts, sending&nbsp;better signals to the market, and supporting&nbsp;a cheaper, more resilient, lower-carbon electricity system.&nbsp;They also offer an opportunity to improve transparency and trust &#8211; not just for organisations reporting their emissions, but for all electricity consumers.&nbsp;<br><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is--inner-block\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.goodenergy.co.uk\/business\/insights\/why-transparency-matters-in-renewable-power\/\">Why does transparency matter in renewable energy sourcing?<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"how-can-good-energy-support-your-business\" class=\"wp-block-heading is-style-typestyle-h3\">How can Good Energy support your business?&nbsp;<\/h2>\n\n\n\n<p>Good Energy is fully supportive of this move to&nbsp;accurate,&nbsp;time based&nbsp;reporting,&nbsp;with&nbsp;stronger behavioural signals, and better system outcomes.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow is--inner-block\">\n<figure class=\"wp-block-image size-large is--inner-block\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-1024x682.jpg\" alt=\"\" class=\"wp-image-6601\" srcset=\"https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-1024x682.jpg 1024w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-300x200.jpg 300w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-768x511.jpg 768w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-1536x1023.jpg 1536w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-2048x1364.jpg 2048w, https:\/\/www.goodenergy.co.uk\/business\/wp-content\/uploads\/sites\/2\/2025\/07\/Good-Energy-29042025-003-1500x999.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><br><br><\/figcaption><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow is--inner-block\">\n<p class=\"is--inner-block\">We launched the UK\u2019s first <a href=\"https:\/\/www.goodenergy.co.uk\/business\/hourly-energy-matching-2\/\" id=\"7572\">hourly matched tariff<\/a> for businesses back in&nbsp;2023, and&nbsp;have since provided&nbsp;all of&nbsp;our half-hourly business customers to robust, auditable insights into how their consumption aligns with renewable generation in real time.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"is--inner-block\">We\u2019re&nbsp;also working closely with businesses to develop&nbsp;procurement approaches that are fit for the future, including renewable <a href=\"https:\/\/www.goodenergy.co.uk\/business\/renewable-energy-supply\">flex tariffs<\/a>.&nbsp;<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-body-l\">If&nbsp;you\u2019d&nbsp;like to understand what the Scope 2 reforms could mean for your organisation,&nbsp;or how Good Energy can help you prepare for the new&nbsp;rules, then please do get in touch.&nbsp;<\/p>\n\n\n<div class=\"wp-block-cta-banner cta-banner has-block-decoration animate cta-banner--layout--one-col alignfull has-background has-dark-grey-background-color\">\n        <div class=\"cta-banner__inner animate-element\">\n        <div class=\"cta-banner__content\">\n                            <h2 id=\"how-can-we-support-your-business\" class=\"cta-banner__heading\">How can we support your business?<\/h2>            \n                            <div class=\"cta-banner__subheading\">\n                    100% renewable contract options to suit every business, including Fixed, CPPA, Index-linked and Flex.                <\/div>\n                    <\/div>\n                    <div class=\"cta-banner__buttons\">\n                                    <div class=\"cta-banner__button\">\n                            <a href=\"https:\/\/www.goodenergy.co.uk\/business\/renewable-energy-supply\/#enquire\"  class=\"g-button g-button--wide\">\n                        <span class=\"link__text\">\n            Enquire today        <\/span>\n            <\/a>\n                    <\/div>\n                                            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Greenhouse Gas Protocol (GHGP) is the most widely used&nbsp;methodology&nbsp;for emissions reporting in the world. It underpins frameworks such as&hellip;<\/p>\n","protected":false},"author":17,"featured_media":7629,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[106,13],"class_list":["post-7619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-commercial-supply","category-energy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Scope 2 reforms explained | Good Energy for Business<\/title>\n<meta name=\"description\" content=\"We explain what is changing with Scope 2 reporting, and the action your business should take to stay compliant,\u00a0credible\u00a0and competitive.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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