IE 7.3. GHG scope 2 emissions

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France Invest 2023 / ESG Reporting – IE 7.3. GHG scope 2 emissions

IE 7.3 of the France Invest ESG Reporting Framework addresses indirect Scope 2 emissions, i.e., those resulting from the production of the energy the company consumes. These emissions are generated upstream during the manufacturing of electricity, heat, or steam that is then purchased and used by the company.

1. How to answer this question ?

To respond to IE 7.3, companies must calculate their Scope 2 emissions based on average emission factors for electricity grids (location-based method) as recommended by the GHG Protocol. Emissions should be expressed in tonnes of CO2 equivalent (tCO2e) and rounded to the first decimal. Although the market-based method is optional, it can also be used if it aligns with the GHG Protocol methodology.

2. Why is it important ?

Quantifying Scope 2 emissions is important because it allows the company to understand the impact of its energy consumption on its total carbon footprint. It helps identify opportunities to improve energy efficiency and to transition to cleaner energy sources.

3. Examples :

– Example A: “Our company recorded 750 tCO2e of Scope 2 emissions for the year 2023, calculated using the emission factors from our local electricity supplier.”

– Example B: “By adopting a green energy purchasing strategy, we were able to reduce our Scope 2 emissions to 320 tCO2e, relying on renewable energy certificates in accordance with the market-based method.”

These responses demonstrate not only compliance with international best practices but also a commitment to reducing greenhouse gas emissions.

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