Unified Metrics Library - GHG emissions - Scope 2
"Greenhouse gas emissions" are emissions in terms of tonnes of CO2 equivalent of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), nitrogen trifluoride (NF3) and sulphur hexafluoride (SF6).
"Scope 2 carbon emissions"", namely emissions from the consumption of purchased electricity, steam, or other sources of energy generated upstream from the company that issues the underlying assets.
Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.
EU regulation 2018/842, Article 3. Definitions. (1).
Scope 2 Greenhouse gas emissions
EU regulation 2016/1011. Annex III. (1) (e) (ii).
GHG Protocol. Page 27