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Scopes and Categories in GHG Accounting

Introduction

According to the GHG Protocol, GHG emissions are categorized into three Scopes. This document explains Scope 2 and offers guidance on the calculation.

Scope 2: Indirect GHG Emissions from Energy

Scope 2 covers indirect GHG emissions from the consumption of purchased electricity, steam, heating, and cooling. These emissions occur at the facility where the energy is generated, not at the facility that uses the energy.

Categories in Scope 2

  1. Purchased Electricity: Emissions resulting from the generation of electricity that is purchased and used by the organization, often the largest part of Scope 2 emissions.

  2. Purchased Steam: Emissions from steam bought and used for heating, cooling, or industrial processes.

  3. Purchased Heating: Emissions from external sources of heating purchased and consumed by the organization.

  4. Purchased Cooling: Emissions from cooling services bought from external providers, used for air conditioning or refrigeration.

Application of Scope 2 Categories

When does Scope 2 apply to my organization?

Scope 2 applies to any organization that consumes purchased electricity, steam, heating, or cooling. The relevance and significance of Scope 2 emissions depend on the organization's energy consumption patterns and sources.

How can I calculate Scope 2 emissions?

  • Purchased Electricity: Collect data from utility bills on the amount of electricity consumed. Apply emission factors based on the electricity supplier or regional/national averages.
  • Purchased Steam: Track steam purchases and usage. Use emission factors provided by the steam supplier or calculate based on the fuel mix used to generate the steam.
  • Purchased Heating: Record data on heating purchases. Apply emission factors based on the heating provider's fuel mix.
  • Purchased Cooling: Monitor cooling service usage. Use emission factors provided by the cooling service supplier or industry standards.

Examples of Data for Estimation

Data LineWhere to Find the DataEstimation ApproachBenefit
10,000 kWh of purchased electricityUtility billsActivity-basedHigh accuracy, directly related to electricity usage.
100,000 kg of purchased steamSupplier invoicesSupplier-basedReliable data, based on supplier's emission factors.
5,000 MWh of purchased heatingHeating provider billsActivity-basedAccurate, specific to the organization's usage.

How BeWo Handles Scope 2 Categories

On the BeWo platform, Scope 2 is separated into Purchased Energy, Purchased Electricity, Purchased Cooling, Purchased Heating, and Purchased Steam. This helps you organize your data and be more specific in the allocation of your GHG emissions.

BeWo automates the data collection for these categories through integration with ERP systems, enabling efficient and accurate tracking of energy consumption and related emissions.

Conclusion

Effectively managing Scope 2 emissions is vital for organizations committed to reducing their carbon footprint and demonstrating environmental responsibility. By accurately tracking energy consumption and opting for renewable energy sources, organizations can significantly lower their indirect emissions. Leveraging automated platforms like BeWo for data collection and integration ensures precise and streamlined reporting, aiding organizations in meeting regulatory requirements and advancing their sustainability initiatives.