Modernizing GHG Accounting Rules and Climate Leadership Programs

This report series from Clean Air Task Force examines how existing greenhouse gas (GHG) accounting rules can be improved to enable companies to more accurately report emissions from purchased supply serving their electricity use and better assess and report the real-world emissions impacts from their actions. 

Thousands of companies have set voluntary clean energy and/or emissions reduction goals. Almost universally, these companies use established rules for reporting emissions arising indirectly from electricity use, as detailed in the GHG Protocol’s Corporate Standard and Scope 2 Guidance. But oftentimes current accounting measures do not accurately capture a company’s continued reliance on unabated fossil fuels for their electricity supply. They also don’t paint a complete picture of the climate impact of their procurement decisions.  

This report series finds that better GHG accounting and disclosures could fundamentally change how large electricity buyers are incentivized and recognized for buying clean energy and greatly increase their role in decarbonizing the electricity grid.