This article outlines recommendations for the GHG Protocol’s Scope 2 consultation. It highlights the need for exemptions, clearer handling of legacy contract clauses, and better comparability in reporting. It also notes that some of the proposed updates may be difficult to implement in regions with limited data, which could affect the accuracy of results. The recommendations stress balancing feasibility with scientific integrity and impact, offering practical guidance, running cost‑benefit reviews, working closely with standard setters, and phasing in changes.
What the GHG Protocol’s Scope 2 consultation means | EY – Global (20 Jan 2026)