Scope 2 calculator: location-based and market-based
Enter each site's electricity, the grid factor for its country and whatever contract or certificate covers it. You get both Scope 2 figures the GHG Protocol's dual reporting requirement and ESRS E1-6 paragraph 49 ask for, the gap between them, and the share covered by instruments. Free, nothing leaves your browser.
Rules: GHG Protocol Scope 2 Guidance (2015). Location-based: kWh times the average generation factor for the defined location (Glossary). Market-based: kWh times the factor of the generator you contractually buy from, bundled or unbundled, applying the hierarchy of energy attribute certificates, contracts, supplier-specific rates, then the residual mix, then the grid average where no residual mix is published (chapter 6.11); instruments must meet the Quality Criteria in chapter 7.1. Dual reporting: a company with any operations in markets that offer product or supplier-specific data reports both figures (chapter 7). ESRS E1-6 (Delegated Regulation (EU) 2023/2772) paragraph 49 requires the gross location-based and the gross market-based Scope 2 figure, and AR 45(d) the share and types of contractual instruments. This tool covers purchased electricity; add heat, steam and cooling the same way in the workbook. No carbon credits or allowances enter Scope 2 (AR 45(f)).