Standards and reporting
Scope 2 software
Scope 2 software should preserve purchased-energy quantities, method-specific calculations and contractual evidence so the buyer can explain both the result and the reporting basis Accounting guidance UK reporting distinction.
Which purchased-energy workflow needs support?
Start with the energy sources and reporting basis, because a calculation method and the output requested by a reporting rule are different decisions Scope 2 scope Reporting requirements.
Module 01 / 04
Energy
Identify electricity, steam, heat or cooling separately.
Module 02 / 04
Records
List the meters, supplies and entities within the inventory.
Module 03 / 04
Methods
Specify the required labelled calculations and their source evidence.
Module 04 / 04
Outputs
Name the reports and review exports the system must support.
Read the detailed guidance and evidence
The Scope 2 emissions guide explains the accounting methods and worked electricity example.
This buying guide uses deliberately awkward records to test whether a product can preserve the decisions behind those methods.
What should the fictional demonstration contain?
An invented two-site services business provides the same controlled fixture to each prospective supplier.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Meter A | 24,000 kWh with matching source records and a named reporting period | Establish the original quantity before adding instruments. |
| Meter B | A file in MWh mixed with a duplicate kWh import | Test explicit unit conversion and duplication controls. |
| Instrument file | A claimed allocation that exceeds the relevant consumption | Expose the mismatch for review rather than accept a green label. |
| Report request | A UK SRS output and a separately labelled market-based working | Keep method choice distinct from the recipient’s reporting instructions. |
How should meters, supplies and boundaries be handled?
Scope 2 belongs within the corporate inventory boundary, so the product needs a source population rather than only an invoice upload queue Corporate inventory Chapter 5.
Module 01 / 04
Identity
Link each meter or energy supply to a site, entity and evidence owner.
Module 02 / 04
Coverage
Show expected periods and received records.
Module 03 / 04
Allocation
Explain shared-supply assumptions and their review.
Module 04 / 04
Changes
Retain opening, closure or responsibility changes affecting the records.
Read the detailed guidance and evidence
Ask the demonstrator to show a missing month without substituting a measured zero.
For a shared supply, require the original amount and the allocation working rather than only the resulting site total.
The data collection guide supports those ownership and provenance decisions.
Which input errors should the demonstration expose?
These original tests inspect the record controls before method-specific emissions are calculated.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Mixed units | Show the original MWh amount and the documented kWh conversion | Prevent a thousand-fold error hidden by a common label. |
| Duplicate file | Identify the repeated source and retain the correction reason | Do not count the same consumption twice. |
| Revised invoice | Replace the quantity without losing its prior evidence | Identify the totals and reviews affected. |
| Wrong period | Flag a source outside the intended consumption period | Avoid grouping records by upload date alone. |
Can the product keep the methods and reporting rules distinct?
The GHG Protocol’s conditional dual-reporting instruction differs from UK SRS S2’s location-based disclosure and necessary contractual information Section 1.5.1 B30–B31.
Module 01 / 04
Location-based
Preserve the relevant grid-average calculation.
Module 02 / 04
Market-based
Apply the appropriate hierarchy and evidence assessment separately.
Module 03 / 04
Reporting output
Select the fields required for the actual reporting basis.
Module 04 / 04
Explanation
Retain necessary information about contracts and assumptions.
Read the detailed guidance and evidence
A product should not overwrite the location-based result when an instrument is added.
Nor should a UK SRS template describe a second market-based total as universally mandatory.
The method totals are different accounting results rather than gross and net figures Section 7.4.2.
How should the reporting export be tested?
Use separate test outputs to expose assumptions hidden inside generic compliance templates.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| GHG Protocol working | Check whether the dual-reporting condition applies and retain both labelled methods when required | Keep the condition visible Section 1.5.1. |
| UK SRS S2 output | Show location-based Scope 2 and necessary contractual information | Inspect the actual fields Paragraph 29(a)(v). |
| Quoted SECR extraction | Map relevant purchased-energy figures to the quoted route | Read its actual fields Paragraph 15. |
| Unquoted SECR extraction | Map relevant purchased-electricity and methodology fields | Use its own statutory route Paragraph 20D Paragraph 20F. |
What should contractual-instrument evidence controls show?
Inspect the complete Scope 2 Quality Criteria and data hierarchy rather than treating a renewable-tariff description as sufficient evidence Table 7.1 and section 6.11.
Module 01 / 04
Attribute
Identify the emissions attribute and associated quantity.
Module 02 / 04
Claim integrity
Retain evidence addressing exclusive claim and retirement treatment.
Module 03 / 04
Context
Review the relevant time and market alongside the remaining criteria.
Module 04 / 04
Reviewer
Record the evidence assessment and outstanding questions.
Read the detailed guidance and evidence
This is a partial buyer checklist rather than a restatement of every criterion.
Ask the demonstrator to attach the fixture’s oversized allocation and show the unresolved excess clearly.
A document-management feature can support assessment without automatically proving that the instrument meets the accounting conditions.
How should conflicting instrument evidence be tested?
Use this original error fixture to see whether the system exposes issues for a knowledgeable reviewer.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Quantity mismatch | The claimed allocation is larger than the related recorded consumption | Show the mismatch without silently lowering the source quantity. |
| Period mismatch | The instrument file describes a different period | Retain the unresolved timing question. |
| Missing retirement evidence | The file contains a purchase record only | Keep the evidence status distinct from a completed eligibility decision. |
| Competing claim | Two records appear to claim the same attribute | Expose the conflict and retain the reviewer’s resolution. |
How should factors and emissions components be versioned?
Preserve the selected activity-year factor and distinguish generation emissions from transmission losses and other upstream components Annual factors Paragraphs 3.1 and 3.9.
Module 01 / 04
Year
Identify the activity period the factor is intended to represent.
Module 02 / 04
Region
Retain the geography or other basis used for the selected factor.
Module 03 / 04
Component
Label generation, losses and upstream components separately.
Module 04 / 04
Change
Show the original and replacement factor references when working is revised.
Read the detailed guidance and evidence
Give the product a deliberately mislabelled loss component and ask the reviewer to trace where it enters the inventory.
The buyer should see the selected row and calculation rather than trust a general current-factors badge.
The GHG factor guide explains the activity-year and publication-version checks.
What should the exit and review export include?
Specify an evidence pack that remains usable outside the application.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Activity register | Original energy quantities, units, periods and meter references | Reconcile the source population independently. |
| Method working | Factors, calculation steps and labelled method totals | Reproduce the result rather than only read a graph. |
| Instrument evidence | Allocation records, documents and review decisions | Understand the basis of the market-based working. |
| Output mapping | Report fields, assumptions and qualifications | Keep the number connected to its reporting destination. |
Can the product handle purchased energy beyond electricity?
Scope 2 includes purchased steam, heat and cooling, so test whether the data model distinguishes those supplies from grid electricity Guidance scope Appendix A.
Module 01 / 03
Supply
Record the actual purchased-energy type.
Module 02 / 03
Quantity
Preserve its original measurement unit and source.
Module 03 / 03
Method
Retain the relevant energy-specific factor or calculation evidence.
Read the detailed guidance and evidence
Give the demonstrator a fictional purchased-heat record and a deliberately mismatched grid-electricity factor.
Which non-electricity errors should the demo expose?
This original fixture tests energy-type and method controls without inventing a heat or cooling factor.
| Record or decision | What to preserve | Why it matters |
|---|---|---|
| Purchased heat | An MWh quantity with the source energy type | Does the product retain the correct supply identity? |
| Wrong factor | A grid-electricity factor offered for the heat record | Is the mismatch exposed for review? |
| Missing method | A supplier quantity without adequate factor evidence | Does the issue remain visible in the export? |
How should the final purchase decision be documented?
Record demonstrated behaviour and remaining human decisions rather than describing the licence as independent verification Inventory versus verification.
Module 01 / 04
Demonstration
Retain results for the mixed-unit and instrument-conflict tests.
Module 02 / 04
Implementation
Specify data mapping, historical migration and training.
Module 03 / 04
Advice
Identify any separate accounting or contract-evidence review included.
Module 04 / 04
Continuity
Agree usable exports and ownership of unresolved issues.
Read the detailed guidance and evidence
The carbon software hub covers broader inventory platforms, while this guide tests purchased-energy detail.
Use reporting consultancy for separately scoped professional decisions and the standards overview to identify the receiving framework.
How can the work be organised?
This nine-step sequence is an editorial workflow rather than a statutory timetable.
- 101
Define the energy population
List the supplies, meters, entities and purchased-energy types. - 202
Name reporting outputs
Separate the accounting methods from the recipient’s actual disclosure fields. - 303
Prepare the fixture
Include mixed units, a duplicate and conflicting instrument evidence. - 404
Test collection controls
Inspect completeness, period matching and source replacement. - 505
Trace the methods
Demonstrate separately labelled location-based and market-based working. - 606
Challenge instruments
Review mismatches and the full applicable quality criteria. - 707
Inspect factor components
Verify source year, units and separation of losses or upstream emissions. - 808
Export and reproduce
Recalculate a sample and inspect the evidence outside the platform. - 909
Agree delivery and roles
Document implementation, review responsibilities and exit acceptance.
Frequently asked
Questions people ask
Does Scope 2 software need two method fields?
A buyer should test separate labelled working where relevant, while retaining the GHG Protocol condition and the different UK SRS disclosure instructions.
Does UK SRS S2 universally require dual reporting?
No, because it requires location-based Scope 2 and necessary information about contractual instruments, while permitting market-based information.
Is a green tariff enough to approve market-based evidence?
Assess the applicable hierarchy and full quality criteria rather than accepting the tariff name alone.
Should market-based emissions replace the location-based total?
No, because they are separate accounting methods and should not be presented as a gross/net pair.
Where should UK electricity losses appear?
The DESNZ user instructions classify generation emissions as Scope 2 and the separate transmission/distribution-loss component as Scope 3.
Does the platform’s approval badge provide assurance?
A recorded review status is different from an independent assurance conclusion, which requires a separately defined engagement.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- GHG ProtocolCorporate Standard: purpose and gases
- GHG ProtocolScope 2 Guidance: purchased-energy boundary
- GHG ProtocolScope 2 Guidance: sections 1.5, 6–7 and Table 7.1
- DBTUK SRS S2: paragraph 29(a)(v) and B30–B31
- DESNZ2026 conversion factors and July correction
- DESNZ2026 methodology: units, fuels and global warming potentials
- UK legislationSchedule 7 paragraph 15: quoted-company disclosures
- UK legislationSchedule 7 paragraph 20D: unquoted report fields and reliefs
- UK legislationSchedule 7 paragraph 20F: methodology
- UK governmentEnvironmental Reporting Guidelines including SECR