GHG Protocol Scope 1 and 2 inventories from metered energy
The GHG Protocol Corporate Standard, from WRI and WBCSD, is the accounting method most corporate emissions reporting uses. Scope 1 and 2 start from fuel, electricity, steam, heat and cooling consumed at each site. Aqueduct supplies those quantities from meters, with the trail an assurer follows.
Who it applies to
Any company building a corporate greenhouse gas inventory. The standard is voluntary, but disclosure programs such as CDP ask which method was used, and ESRS E1 under the CSRD requires Scope 2 both ways.
Companies with operations in markets that offer contractual instruments, such as renewable energy certificates or supplier-specific rates, must report Scope 2 twice: on a location basis and on a market basis.
What the inventory requires
Chapter references to the Corporate Standard (revised edition) and the 2015 Scope 2 Guidance. Your inventory owner and assurer sign off.
| Requirement | What it asks for | Data Aqueduct supplies |
|---|---|---|
| Chapter 3, organizational boundaries | Consolidate by equity share, financial control or operational control. | Sites and meters grouped by entity, so any boundary can be drawn. |
| Chapter 4, Scopes 1 and 2 | Report Scope 1 and Scope 2 separately, at a minimum. | Fuel and gas meters for Scope 1, electricity and thermal meters for Scope 2. |
| Scope 1, fugitive emissions | Includes refrigerant leaks from cooling and refrigeration. | Compressor and refrigeration faults that point to leaks, for the service records. |
| Scope 2, two methods | Location-based and market-based totals, with quality criteria for instruments. | Metered electricity by site and month, the quantity both methods share. |
| Chapter 5, base year | Choose a base year and recalculate it for structural changes. | Base year consumption held per site, so acquisitions and sales can be adjusted. |
What is changing
Estimated publication of a merged Corporate Standard covering Scopes 1, 2 and 3, co-branded with ISO; draft for consultation expected Q2 2027.
Source: GHG Protocol development plan, July 2026Public consultation on revised Scope 2 rules closed on 31 January 2026.
Source: GHG ProtocolRelated standards
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
Bills cover the account, not the site or entity, and their periods rarely match the reporting year. Interval meter data can be cut to any boundary and any period without estimates.
Aqueduct supplies the activity data, the kWh and fuel quantities by site and month. Emission factors and contractual instruments are applied in your carbon accounting tool or by a consultant, so factor choices stay with whoever owns the inventory.
The consultation proposed tighter matching of contractual instruments to consumption in time and location. If adopted, hourly consumption data per site would matter more, and Aqueduct already stores interval data at that resolution or finer.
Yes. Leaked refrigerant is a fugitive Scope 1 emission, and most inventories estimate it from the gas topped up during servicing. Aqueduct flags compressor behavior that points to low charge, such as long run times for the same cooling, so leaks are found and logged sooner.
See Aqueduct on your own facility.
Bring a site, a utility bill or a question. We will show you where the loss is.