Procurement Glossary
Scope 2 emissions: definition, measurement, and strategic importance in Procurement
November 19, 2025
Scope 2 emissions refer to indirect greenhouse gas emissions from purchased energy such as electricity, steam, or district heating. This metric is becoming Procurement important in strategic Procurement as companies need to improve their carbon footprint and meet regulatory requirements. Find out below what Scope 2 emissions are, how they are measured, and what strategic implications Procurement for Procurement .
Key Facts
- Scope 2 emissions arise from purchased energy and are fully controllable by the company.
- The calculation is performed in accordance with the Greenhouse Gas Protocol using location-based or market-based approaches.
- Energy procurement and supplier selection have a direct impact on the Scope 2 balance sheet.
- Regulatory reporting requirements make accurate recording increasingly mandatory
- Green electricity certificates and power purchase agreements significantly reduce Scope 2 emissions
Contents
Definition and significance of Scope 2 emissions
Scope 2 emissions include all indirect greenhouse gas emissions resulting from the consumption of purchased energy.
Core elements of Scope 2 emissions
The definition is based on the internationally recognized Greenhouse Gas Protocol and covers the following forms of energy:
- Electricity from the public power grid
- Steam for industrial processes or heating
- District heating and cooling
- Compressed air from external suppliers
Scope 2 vs. Scope 1 and Scope 3 emissions
Unlike direct Scope 1 emissions, Scope 2 emissions occur outside the company's boundaries but can be directly influenced by energy purchasing decisions. Scope 3 emissions, on the other hand, cover the entire upstream and downstream value chain.
Significance of Scope 2 emissions in Procurement
Procurement significant responsibility for Scope 2 emissions through energy supplier selection, contract design, and procurement strategies. Sustainable energy procurement is becoming a strategic competitive factor and directly influences the decarbonization of the supply chain.
Measurement, database and calculation
Accurate measurement of Scope 2 emissions requires systematic data collection and standardized calculation methods.
Location-based calculation method
The location-based method uses average emission factors for the regional power grid. This method is easy to apply, but does not take into account specific energy purchasing decisions made by the company.
Market-based calculation method
The market-based method reflects actual energy purchasing decisions through specific emission factors of the selected energy suppliers. Green electricity certificates and power purchase agreements are directly incorporated into the calculation, enabling a realistic representation of climate protection measures.
Data collection and quality assurance
Successful Scope 2 accounting is based on the complete recording of all energy consumption and its allocation to emission factors. Automated data collection systems and regular validation ensure data quality for sustainability reporting.
Tacto Intelligence
Combines deep procurement knowledge with the most powerful AI agents for strong Procurement.
Interpretation and target values for Scope 2 emissions
The assessment of Scope 2 emissions requires industry-specific benchmarks and clear targets for effective climate management.
Absolute and relative key figures
Absolute Scope 2 emissions in CO2 equivalents show the total impact, while relative indicators such as emissions per revenue or production unit illustrate efficiency developments. Both perspectives are relevant for strategic decisions.
Industry benchmarks and target values
Energy-intensive industries naturally have higher Scope 2 emissions than service companies. Science-based climate targets define industry-specific reduction pathways that serve as a guide for realistic target values.
Monitoring and progress measurement
Regular performance reviews through monthly or quarterly evaluations enable early corrections in the event of target deviations. Integrated dashboards visualize Scope 2 developments and support data-based decisions in energy procurement.
Measurement risks and bias in Scope 2 emissions
The recording of Scope 2 emissions involves various methodological and operational risks that can affect data quality.
Data quality and completeness
Incomplete energy consumption data or outdated emission factors lead to inaccurate Scope 2 balances. Decentralized energy procurement and complex organizational structures make it difficult to completely record all relevant energy flows.
Methodological inconsistencies
The parallel application of location-based and market-based methods can lead to confusion. Different interpretations of the Greenhouse Gas Protocol and national peculiarities impair comparability between companies and locations.
Compliance risks
Incorrect Scope 2 reporting can lead to regulatory sanctions and reputational damage. The increasing depth of scrutiny by external auditors and due diligence processes increases the risk of errors in climate accounting being discovered.
.avif)
Practical example
An automotive supplier reduces its Scope 2 emissions by 60% through strategic energy procurement. The company signs a 10-year PPA for wind energy and invests in its own photovoltaic system. At the same time, the Procurement optimizes Procurement through LED lighting and modern production facilities.
- Baseline recording of all energy consumption and emission factors
- Market analysis for renewable energy sources and price comparison
- Contract negotiations with a focus on long-term price stability
- Implementation of an energy monitoring system for continuous monitoring
Current developments and effects
The importance of Scope 2 emissions is growing steadily due to stricter regulations and technological innovations.
Regulatory developments
The Corporate Sustainability Reporting Directive and national climate laws are increasing reporting pressure. Companies must disclose increasingly detailed Scope 2 data and define reduction targets.
Digitalization and AI support
Artificial intelligence is revolutionizing Scope 2 data collection through automated data analysis and forecasting functions. Smart meter technology and IoT sensors enable real-time monitoring of energy consumption and precise allocation to business units.
Market development of renewable energies
Declining costs for renewable energies and innovative financing models such as corporate PPAs make climate-neutral energy procurement economically attractive. Science-based targets continue to drive demand for green energy.
Conclusion
Scope 2 emissions are becoming a key management tool for sustainable Procurement climate management. The accurate recording and strategic reduction of these emissions through intelligent energy procurement is becoming a competitive factor. Companies that implement systematic Scope 2 strategies at an early stage benefit from cost advantages and proactively meet regulatory requirements.
FAQ
What exactly are Scope 2 emissions?
Scope 2 emissions are indirect greenhouse gas emissions from purchased energy such as electricity, steam, or district heating. They arise outside the company's boundaries, but can be directly influenced by energy purchasing decisions and are entirely within the company's area of responsibility.
How do you calculate Scope 2 emissions correctly?
The calculation is performed by multiplying energy consumption by specific emission factors. Two methods are available: the location-based method with regional average values and the market-based method, which takes actual energy purchasing decisions into account.
What role does Procurement play Procurement Scope 2 emissions?
Procurement a direct impact on Scope 2 emissions through the selection of energy suppliers, contract design, and procurement strategies. Decisions in favor of renewable energies, green electricity certificates, or power purchase agreements significantly reduce the carbon footprint and support sustainability goals.
What are the risks associated with Scope 2 reporting?
The main risks include incomplete data collection, methodological inconsistencies, and compliance violations. Incorrect reporting can lead to regulatory sanctions. Systematic data collection, uniform methodology, and regular validation effectively minimize these risks.
.png)
.png)
.png)
