The GHG Protocol, the standard most companies use to count their emissions, will postpone making its stricter Scope 2 rules mandatory. Under the new rules, companies would have to match clean energy purchases to the same hour and the same grid region as the electricity they use before claiming the benefit.
A consultation launched in October 2025 found little support. Only 12% of companies supported hourly matching (82% low or no support) and 19% supported the "deliverability" test (71% low or no support). Most said the rules would raise cost and could reduce clean-energy buying worldwide.
The proposed way forward has two methods. Method 1 includes hourly matching and deliverability. Method 2 keeps the current rules. Companies "should" use Method 1 but "may" use Method 2 until a date still to be set, and must disclose which one they use. The next consultation is planned for Q2 2027, and a joint GHG Protocol–ISO corporate standard is expected in Q4 2028.
Why it matters
Indian companies buying green power through open access or RECs can keep reporting Scope 2 the current way for now, but should start collecting hourly and location data to be ready.
Source: ESG Today · 2026-10-26