ENERGY INDIRECT GREENHOUSE GAS (GHG) EMISSIONS (SCOPE 2)
a. Report gross energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent, independent of any
GHG trades, such as purchases, sales, or transfers of offsets or allowances.
b. Report gases included in the calculation, if available.
c. Report the chosen base year, the rationale for choosing the base year, emissions in the base year, and the
context for any significant changes in emissions that triggered recalculations of base year emissions.
d. Report standards, methodologies, and assumptions used.
e. Report the source of the emission factors used and the global warming potential (GWP) rates used or a
reference to the GWP source, if available.
f. Report the chosen consolidation approach for emissions (equity share, financial control, operational
control).