KPMG Scope 2 Emissions – is your reporting complete?
Whether you are reporting your emissions to comply with the mandatory framework or making voluntary disclosures, if you are an
organisation operating in New Zealand and stating compliance with the GHG Protocol Standards, your Scope 2 emissions from
purchased energy should be reported under both the location-based and market-based methods (i.e. dual reporting). We have recently identified that only 1 out of 8 organisations that are stating compliance disclose both numbers. This GHG Emissions Reporting Brief summarises our views on how Scope 2 emissions should be reported under the GHG Protocol Standards (GHG Protocol) in New Zealand.
(Scope 2 Emissions – is your reporting complete?, KPMG, 2024, p.1)