Scope 2 greenhouse gas emissions
Scope 2 includes emissions associated with purchased electricity, steam, heating or cooling consumed by the entity. The emissions occur at the energy generator, but are classified as Scope 2 by the energy consumer. Apply the required calculation and disclosure method and specify assumptions and reporting boundaries. Other indirect value-chain emissions are considered separately as Scope 3.
Worked example
A retailer buys electricity for its shops from an external generator. The emissions from generating that purchased electricity are Scope 2 for the retailer; they are not direct emissions from a retailer-owned boiler.
Common mistake
Treating every indirect emission as Scope 2, or confusing purchased electricity with fuel burned in a company-owned vehicle.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBR | Direct | September 2026–June 2027 |