Scope 2 Emissions
Indirect greenhouse gas emissions from the generation of purchased electricity, steam, heat, or cooling consumed by the reporting organisation.
Scope 2 emissions are indirect greenhouse gas emissions resulting from the generation of energy purchased and consumed by the reporting organisation. The most common form is emissions from purchased electricity — the carbon was released at the power station, but is attributed to the electricity consumer under GHG Protocol accounting.
Location-based vs market-based
GHG Protocol defines two methods for calculating Scope 2:
Location-based: Uses the average emission intensity of the electricity grid where the facility is located. In India, this means using the Central Electricity Authority (CEA) grid emission factor for the relevant state.
Market-based: Uses emission factors from contractual instruments — Renewable Energy Certificates (RECs), green Power Purchase Agreements (PPAs), or supplier-specific rates.
India-specific context
India’s national grid emission factor (FY 2022–23) is approximately 0.716 tCO2/MWh combined margin. State-level factors vary from approximately 0.20 tCO2/MWh (hydro-dominant states) to over 0.85 tCO2/MWh (coal-intensive states). CEA publishes updated factors annually.
BRSR requirement
BRSR Principle 6 requires Scope 2 emissions in tCO2e, with emission intensity ratios. The location-based method using CEA factors is standard practice for Indian BRSR reporting.