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Scope 2

Indirect emissions from purchased and imported energy: electricity, heat, steam or cooling produced outside the boundary.

Scope 2 covers indirect emissions from energy purchased by the organisation: electricity, heat, steam or cooling produced outside its operational boundary and imported. Although physical emissions occur at the energy producer, the GHG Protocol allocates them to the end user.

Two calculation methods coexist: location-based (national average electricity mix) and market-based (specific purchase contracts such as guarantees of origin, PPA, green certificates). CSRD/ESRS E1 requires reporting both values, valuing low-carbon electricity purchases while keeping a comparable reference.

Kabaun computes location-based and market-based simultaneously, integrates user-supplied guarantees of origin, and presents both values side by side as expected by CSRD auditors.

Related terms

Scope 1
Direct GHG emissions from sources controlled by the organisation: boiler combustion, owned fleet fuel, industrial processes.
Scope 3
All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.
GHG Protocol
International GHG accounting standard, published by WRI and WBCSD. Foundation of the vast majority of carbon footprints worldwide.
Carbon footprint
Comprehensive measurement of an organisation's GHG emissions over a given period, expressed in tCO₂e. Covers Scopes 1, 2 and 3.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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