Recommendation on the revision of the Greenhouse Gas Protocol

Published on 20 January 2026

Overview

The Greenhouse Gas Protocol has launched a consultation on proposed revisions to its Scope 2 corporate electricity accounting rules, which are widely used by companies worldwide to report emissions from purchased electricity. These rules play a critical role in shaping corporate demand for renewable electricity and, in Europe, are a key driver of investment in wind energy through Power Purchase Agreements.

WindEurope supports more transparent and granular corporate electricity accounting, but stresses that reforms must remain proportionate, market-aligned and supportive of electrification and industrial competitiveness. In particular, WindEurope’s recommendations focus on:

  • temporal matching,

  • the definition of deliverability, and

  • legal certainty for existing PPAs and renewable assets.


This paper sets out WindEurope’s concerns with elements of the proposed revision and proposes practical, market-compatible alternatives that maintain high ambition while preserving investment signals for renewable energy and supporting Europe’s decarbonisation and competitiveness objectives.