The World Resource Institute (WRI) has recently collected feedback on the GHG Protocol to address criticisms and improve emissions accounting and reporting. The focus is on energy attribute certificates (EACs) and their role in accounting for Scope 2 emissions.
Since 2015, the way corporations account for and report their carbon emissions has been guided by the World Resource Institute ’s (WRI) GHG Protocol. In recent years, questions have arisen around the efficacy of this guidance, including the role of energy attribute certificates (EACs) to account for emissions from electricity use (Scope 2 emissions).
Despite garnering the attention of media around the world, many of the most vocal criticisms of current Scope 2 methodologies are rooted in several fundamental misunderstandings of EACs and their purpose. To this end, WRI recently underwent a feedback collection process on the GHG Protocol to better understand the needs of users, identify and address gaps in the guidance, and align with best practices and emerging disclosure regulations. We believe the system of emissions accounting should be transparent, be consistent, avoid double-counting, and not be overly complex for calculations or reportin
World Resource Institute GHG Protocol Emissions Accounting Carbon Emissions Energy Attribute Certificates Scope 2 Emissions