Scope 2 Emissions
Scope 2 emissions are the GHG released into the atmosphere from the consumption of purchased energy (electricity and gas, heat or steam generated off-site but purchased by the business). These emissions occur as a result of the organisation's day-to-day activities, even although the business does not own them. These are indirect emissions and must be included in SECR.
Scope 2 emissions can come from purchased electricity and district cooling and the data can be collected from utility invoices.
For most businesses electricity taken from the grid will be their one of their main sources of Scope 2 emissions. However, on-site generation is becoming increasingly popular and more and more organisations are installing Combined Heat and Power (CHP) plants. The type of of electricity generation will determine how these GHG will be reported, data can be calculated from location based or market based.
Care must be taken when dealing with district heating and combined heat and power plants that sell or purchase heat and steam to neighbouring organisations.