Exploring Practical Challenges to Implementing Proposed Revisions to Scope 2 Market-Based Accounting and Reporting

This EPRI report examines practical challenges companies may face when procuring low-carbon electricity resources under new spatiotemporal matching requirements proposed by the Greenhouse Gas Protocol (GHGP) in its 2025 Scope 2 Public Consultation. The proposed revisions would require companies reporting greenhouse gas (GHG) emissions from purchased electricity using the scope 2 market-based method to move from annual matching of purchased electricity and end-use consumption to hourly matching, while also requiring qualifying electricity to be generated in the same geographic location where it is consumed. This report provides insights into how these proposed scope 2 requirements may affect corporate voluntary procurement of renewable electricity and other low- and non-emitting resources, the future capital that may be deployed to acquire hourly matched and geographically constrained energy resources, and key challenges companies and other stakeholders may encounter when procuring qualifying electricity.