# What is changing in the GHG Protocol revision, and does it affect my Scope 2 reporting?

Canonical: https://senseible.earth/answers/ghg-protocol-revision-what-is-changing

The GHG Protocol is updating its Corporate, Scope 2 and Scope 3 standards under an Independent Standards Board. Nothing is final yet. The Scope 2 draft, consulted on from October 2025, proposes tighter market-based rules, such as hourly matching and deliverability for certificates. Until a new standard takes effect, the 2015 Scope 2 Guidance still applies.

## How the update is being run

After surveys of users in 2022 and 2023, the GHG Protocol started a formal standards update in 2024. Technical working groups draft changes for the Corporate Standard, Scope 2, Scope 3 and the treatment of actions and market instruments. An Independent Standards Board approves drafts for public consultation and then the final text.

Each standard moves on its own timetable. A final standard will also have an effective date, so there will be a gap between publication and the year you must apply it.

## What the Scope 2 draft proposes

These are consultation proposals. They may change before the board approves a final text.

- Market-based method: contractual instruments such as certificates or power purchase agreements would need to match consumption by hour, not just over the year.
- Deliverability: the instrument would need to come from the same market or grid region where the electricity is used.
- Location-based method: use the most precise grid factor available in time and place, where such factors exist.
- Relief measures under discussion, such as treatment of existing contracts and options for smaller companies.

## What it could mean for a company in India

- Location-based Scope 2 using the CEA national grid factor is likely to stay valid. If finer factors by time or region are published, you may be asked to use them.
- Market-based claims from annual certificates could weaken. A REC bought for a year's total without hourly matching may not cover hourly consumption under the draft rules.
- Interval meter data becomes more valuable. Monthly bills will not show hourly use.

## What to do now

1. Keep reporting both location-based and market-based Scope 2 under the 2015 Guidance.
2. Keep each bill's billing period and units, and any smart meter or open access interval data you can get.
3. Record the details of every certificate or green contract: generator, location, generation dates and quantity.
4. Review the GHG Protocol standards page each quarter and note which version your report follows.

## What Senseible does here

Senseible already reports location-based and market-based Scope 2 separately, using the CEA factor of 0.710 kg CO2 per kWh for location-based; market-based needs your instrument data. It does not apply hourly matching or interpret draft standards before they are final.

- [Market vs location-based Scope 2](https://senseible.earth/climate-intelligence/scope-2-market-based-vs-location-based-msme-guide)
- [Does a green tariff make Scope 2 zero?](https://senseible.earth/answers/green-tariff-zero-scope-2)
- [How to buy RECs in India](https://senseible.earth/answers/how-to-buy-recs-in-india)
- [CEA or IEA grid factor?](https://senseible.earth/answers/cea-vs-iea-grid-emission-factor-india)

Sources: [GHG Protocol standards and standards update](https://ghgprotocol.org/standards), [GHG Protocol Scope 2 Guidance (WRI and WBCSD, 2015)](https://ghgprotocol.org/scope-2-guidance)

Last reviewed 2026-10-15. Drafts are not final; review this page each quarter against GHG Protocol announcements and quote only published consultation text.