Sustainability standards & frameworks · Working
Scope 2 Guidance
Also called: Scope 2 standard
ELI5
GHG Protocol guidance for accounting for purchased-energy emissions.
Used in conversation
“Which standard and reporting period govern scope 2 Guidance?”
Pitch context
You will see “Scope 2 Guidance” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.
Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16