Pwc's Cfodirect Podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe GHG Protocol has released its long-awaited proposed updates to the Scope 2 Guidance. In this episode, we highlight the key changes in the exposure draft, including proposed revisions to location-based and market-based reporting, hourly matching, emission factor hierarchies, and more. We also explore what these developments could mean for companies and how stakeholders can participate in the revision process.In this episode, we discuss:2:49 – Redefining the purpose for location-based and market-based reporting5:33 – The importance of the decision-making criteria6:56 – New emission factor hierarchy for location-based reporting14:30 – Shift toward hourly matching in the market-based method21:53 – Deliverability criteria and implications for renewable energy credits26:19 – Residual mix and fossil-only defaults for unclaimed energy32:45 – How companies can share feedback and next steps for the Scope 2 guidanceFor mor