GHGP considers bridge solution with two market-based methods

The Greenhouse Gas Protocol redrafted guidance proposes two market-based methods for Scope 2 reporting: one based on the 2015 standard and one based on the 2026 proposal, which features hourly matching and deliverability obligations. Dual Scope 2 reporting, both location- and market-based, is preserved, whilst the Independent Standards Board has introduced an incrementality requirement that was not among the changes proposed in the public consultation.

The analysis sets out the timeline and transition pathway for the revised Scope 2 guidance, how the hourly method and incrementality could be applied, what the changes mean for Scope 2 claims and the role of EU legislation, and the implications for guarantees of origin (GOs) and power purchase agreements across vintages, regions, and procurement strategies, alongside the next steps in the Greenhouse Gas Protocol and ISO processes.