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June 30, 2025 6 mins

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The Greenhouse Gas Protocol is now in the decision phase on how to revise their widely accepted Scope 2 emissions accounting measures. The current set of accounting rules were first established in 2015 - but a lot has changed in the interim. Revisiting these rules to modernize them and promote true, physical decarbonization is important.

But there are a couple of proposed changes that have generated a LOT of controversy. In this episode, Paul unpacks the impact of hourly matching and deliverability and discusses how these accounting rules may slow down corporate renewable procurement immeasurably.

For more research:

"The world's most used carbon accounting rule is about to get a major overhaul" - WoodMackenzie

"Limitations of Hourly Matching Claims for Scope 2 Reporting" - Greenhouse Gas Management Institute

"Electricity System and Market Impacts of Time-based Attribute Trading and 24/7 Carbon-free Electricity Procurement" - Qingyu Xi and Jesse Jenkins, Princeton University


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