Greenhouse Gas Emissions: Indirect (Scope 2) (OI9604)

This metric is intended to capture the amount of greenhouse gases emitted indirectly by the organization from the generation of purchased energy during the reporting period. For tools that may be helpful in calculating this and related metrics, see GHG Protocol Calculators (https://ghgprotocol.org/calculation-tools).

The Greenhouse Gas Protocol (GHG Protocol), the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, defines indirect emissions as emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by other entities.

The GHG Protocol further categorizes indirect emissions into "Scope 2" and "Scope 3." Scope 2 includes GHG emissions resulting from the consumption of purchased electricity, heat, or steam. Scope 3 includes indirect emissions such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g., Transition and Distribution [T&D] losses) not covered in Scope 2, outsourced activities, and waste disposal, among other sources. For more information on the GHG Protocol, organizations should refer to the following:

the following:

• Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards)
• Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools)

In the context of this metric, indirect emissions refer to GHG emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting organization.

Organizations are also encouraged to report Greenhouse Gas Emissions Strategy (OI8237).