GHG Protocol Scope 2 in Transition
Why Scope 2 Is Being Rewritten? In 2015, GHG Protocol introduced the Scope 2 rules companies still use today. These rules allow two ways to report emissions from purchased electricity: the location-based method and the market-based method. Ten years on, GHG Protocol is now running its biggest review of these rules yet. Between October and January 2026, GHG Protocol asked the public for feedback in two separate consultations. One covered proposed changes to Scope 2 accounting.
24 hours ago
BRSR Series. Part 3: Value Chain Partner Reporting
In the first two posts of this series, we've unpacked how BRSR Core applies to a listed company's own operations — the nine KPIs, the assurance glide path, who can audit what. But BRSR Core doesn't stop at the boundary of the listed entity. It reaches into the value chain: the suppliers a company buys from, and the customers and distributors it sells to. This is the part of BRSR Core that catches most people off guard — not because the rule is complicated, but because of who
Aug 10
Q2 2026 - Energy Security Takes the Driver's Seat
If Q1 was about the shock of an energy crisis, Q2 has been about the response to one. Governments, corporates, and consumers alike spent the quarter putting energy security firmly in the driver's seat — from EU’s new strategy to insulate itself from fossil fuel dependence, to a fresh wave of Indian battery storage and EV infrastructure, to a global EV buying spree that shows no signs of slowing. Europe's carbon border tax also got its first real price tag, adding a new cost d
Jul 16
