GHG Protocol released a Consultation on their Scope 2 Guidance in October 2025. The objective is to help preparers improve the accuracy of GHG emissions inventories, and enable users to have more confidence in the disclosures. Douglas Hileman Consulting1 has some good things to say. Watch for companion pieces on Needs Improvement and Still Missing.

1. Monitoring and updates are always a good move.
2. The Consultation restates emphasizes key concepts that many overlook.
3. It’s a reminder to avoid double-counting of Scope 2 emissions, although this is more common than you think.
4. Temporal alignment and using residual emissions factors should yield more accurate GHG emissions inventories.
5. “Feasibility”: it’s said out loud! (But not enough).

This is one in a series, including: Context and Perspectives; Needs Improvement; and Still Missing.

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