Understanding Scope 2 GHG emissions is crucial for companies calculating their ESG score. Scope 2 refers to indirect emissions from purchased electricity and heating. Companies must accurately report and manage these emissions through boundary determination, calculation methods, and reduction strategies. Calculation can be complex but tools and guidelines are available. Strategies for reduction include improving energy efficiency, investing in renewables, and engaging suppliers. Transparent reporting and setting targets maintain accountability and reputation. Understanding and managing Scope 2 emissions enhances a company's sustainability efforts and competitiveness.