Consultation response: GHG Protocol Scope 2 Guidance
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Overview
Status: Ongoing
On 20 October 2025, the GHG Protocol released two consultations on the revisions to the Scope 2 Guidance (2015) and a request for feedback on consequential accounting methods for estimating avoided emissions from electricity-sector actions. Both consultations are open for a 60-day public consultation with an initial deadline for responses by 19 December 2025, now extended to 31 January 2026.
In the November 2025 TAC meeting, the TAC agreed to respond to the GHG Protocol’s proposed revisions to the Scope 2 guidance (2015). The TAC agreed to respond to the online survey and also prepare a letter to the GHG Protocol which will be published on the FRC website.
Project plan
The proposed project plan was discussed by the UK Sustainability Disclosure TAC on 11 November 2025.