CCRcorp Sites  

The CCRcorp Network unlocks access to a world of insights, research, guides and information in a range of specialty areas.

Our Sites


A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.


An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.


The “one stop” resource for information about responsible executive compensation practices & disclosure.

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.


Keeping you in-the-know on environmental, social and governance developments

After working through input beginning last year from over 1,000 stakeholders, the Greenhouse Gas Protocol has released a summary of feedback that will form the basis of a revision to its Scope 2 methodology. As a quick reminder Scope 2 applies to indirect emissions from purchased electricity, steam, heat, and cooling using two distinct methods: location-based and market-based reporting. 

The major points of feedback from stakeholders – and that any revisions are intended to address include:

  • Modifying the structure of and process to update GHG Protocol standards to consolidate scope 1, scope 2, and scope 3 into a single document to streamline accounting and reporting.
  • Creating alignment with voluntary and regulatory climate disclosure programs such as SBTi, the EU CSRD, ISSB and the US SEC’s proposed rule on climate-related disclosures (once issued in final form).
  • Reviewing the objectives of scope 2 reporting.
  • Updating dual reporting requirements to reflect the usefulness, appropriateness, implementation, and overall results of the dual reporting requirement (location-based and market-based).
  • Requiring granular time and location criteria to potentially correlate with actual atmospheric GHG emission reductions.
  • Allowing flexibility in time and location criteria to reflect accounting standards and clean energy procurement opportunities that are feasible to implement for organizations of all sizes, sophistication levels, and global regions. 
  • Calling for new emission impact-based reporting approach for demonstrating emission reduction effects of buying clean energy.
  • Requiring additionality criteria to more clearly align with atmospheric emission reductions. 
  • Adding clarifications and new guidance such as updated guidance for purchased steam, heat, and cooling; clarifying overlaps between accounting for emissions in scope 2 or scope 3 category 3; and creating guidance for specific use cases like electric vehicle charging, and leased assets, and other activities.

The organization invites all interested stakeholders to read the full draft Scope 2 Survey Summary Report. If you or your organization completed the survey and believe that the main feedback in your original response is not accurately reflected in the draft summary report, you are invited to provide feedback on this draft summary here by Friday, September 8th. 

Back to all blogs

The Editor

Lawrence Heim has been practicing in the field of ESG management for almost 40 years. He began his career as a legal assistant in the Environmental Practice of Vinson & Elkins working for a partner who is nationally recognized and an adjunct professor of environmental law at the University of Texas Law School. He moved into technical environmental consulting with ENSR Consulting & Engineering at the height of environmental regulatory development, working across a range of disciplines. He was one… View Profile