Scope 2 Emissions
Scope 2 covers the emissions released when the electricity, steam, heat and cooling you buy are generated. We calculate them under both the location-based and the market-based method and report the two figures side by side.
Overview
What are Scope 2 emissions?
Scope 2 emissions are indirect emissions from energy your company buys from outside. The smokestack is at the power plant, but the consumption is yours.
The GHG Protocol Scope 2 Guidance (2015) asks companies operating in markets with contractual instruments to report two numbers. The location-based method uses the average emission intensity of the grid a site is connected to. The market-based method reflects the contracts and certificates you actually purchased. Since YEK-G and I-REC certificates are available in Türkiye, dual reporting applies to Turkish operations in practice.
The gap between the two figures is how your renewable energy decisions show up in the inventory. Documenting that gap correctly, then widening it through deliberate procurement, is the real work.
- Dual-method accounting
- YEK-G · I-REC · GO tracking
- RE100- and SBTi-ready reporting
Methodology
Location-based vs. market-based method
The two methods answer different questions. One shows the physical reality of the grid, the other shows the company's purchasing choices. The guidance does not let you swap one for the other.
Location-based method
- Country or regional grid emission factor
- Physical generation mix of the grid
- Independent of purchasing decisions
- Required in every GHG Protocol inventory
Market-based method
Both figures have to be disclosed. Reporting only the lower one is not consistent with the guidance.
The GHG Protocol ran a public consultation on revising the Scope 2 Guidance from October 2025 to January 2026. Until a revised version is published, the 2015 guidance applies. We keep your data granular enough (by period, site and source) to adapt if the rules change.
- YEK-G certificates (EPİAŞ) and I-RECs
- Guarantees of origin (GOs) and other EACs
- Power purchase agreements (PPAs)
- Supplier-specific emission factors
- Residual mix factor for uncovered consumption
Coverage
Energy types included in Scope 2
Scope 2 is more than the electricity bill. Every energy carrier you buy from outside goes into the inventory, including steam supplied by an industrial zone.
- Purchased electricity
- Purchased steam
- Purchased heat (e.g. district heating)
- Purchased cooling
Framework
The GreenGoldTech Scope 2 framework
Five modules that start with meter and invoice data and end with a renewable energy procurement plan.
Energy consumption mapping
We pull together where, on which meter and in which period every purchased kilowatt-hour was consumed.
- Meter and invoice data collection
- Consumption breakdown by site and asset
- Load profiles across sites and periods
- Data gaps identified and flagged
Dual-method accounting and emission factor management
We calculate location-based and market-based figures in parallel from the same data, using factors with a documented source.
- Parallel location-based and market-based calculation
- Emission factor sourcing records and version control
- Residual mix factor for uncovered consumption
- Tracking of YEK-G, I-REC, GO and PPA records
Data quality, validation and assurance
Every figure has its evidence ready before a verifier asks for it.
- Invoice-to-meter reconciliation
- Certificate checks against the Scope 2 Quality Criteria
- Documented estimation method for data gaps
- Uncertainty analysis by site and method
- Verifier-ready documentation and audit trail
Reporting and multi-framework disclosure
The same dataset, formatted for each framework that asks for it.
- GHG Protocol Scope 2 Guidance
- ISO 14064-1 inventory and verification support
- CSRD/ESRS E1 and CDP disclosure
- SBTi and RE100 reporting
Renewable procurement strategy and reduction
We turn the gap between the two methods into a costed procurement plan.
- Comparison of YEK-G, I-REC and PPA options
- On-site generation potential, such as rooftop solar
- Energy efficiency roadmap
- Modeling the path to an RE100 target
Two methods, one consistent inventory.
From meter data to procurement decision.
Industries
Sectors where Scope 2 carries weight
Businesses where purchased electricity and heat make up a large share of the footprint.
- Electricity-intensive manufacturing
- Aluminum and metalworking
- Textiles and apparel
- Data centers
- Retail and FMCG
- Real estate and office portfolios
Next step
Let's read your two Scope 2 figures together
We'll review your energy data, supply contracts and the certificates you hold, then show you concrete options for widening the gap between your location-based and market-based figures.