Big Loads, Small Loads, & A Changing Grid: A Better Path for Scope 2 Accounting? - CleanTechnica

The article discusses the ongoing debate surrounding Scope 2 accounting rules under the Greenhouse Gas (GHG) Protocol, a voluntary but globally influential framework governing corporate emissions reporting. Despite lacking legal authority, the GHG Protocol serves as the foundational standard for emissions disclosures by major multinational corporations, financial institutions, and ESG frameworks. Changes to its rules—particularly regarding temporal (hourly) and locational matching of renewable energy procurement—have significant implications for how companies report emissions, make procurement decisions, and influence energy system evolution. The debate centers on whether stricter requirements for matching electricity consumption with renewable generation in specific hours and locations should be adopted, as these could reshape corporate decarbonization efforts over the next decade. The article highlights an advocacy piece by WattTime and REsurety, two influential organizations in clean energy analytics, which argues against imposing stricter temporal and regional requirements in Scope 2 accounting. They warn that such rules could make renewable procurement more difficult and costly, potentially shrinking the voluntary market at