Talking GHG: Practical insights on measuring scope 2 emissions

PwC's accounting podcast

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In our fifth episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 4: measure greenhouse gas emissions, continuing with scope 2 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to kick off the second of three episodes focused on measuring greenhouse gases. They will share more of what they’re seeing in practice working with companies who are calculating these emissions, a must listen given the complexity of the challenges can grow moving from scope 1 to scope 2 emissions.
In this episode, they discuss:

• 02:05 – Scope 2 emissions — how they are different from scope 1 emissions and the formula for calculating them
• 06:39 – Location-based and market-based methods for calculating scope 2 emissions
• 16:02 – Bundled and unbundled instruments and their related challenges
• 19:59 – Importance of selecting appropriate emission factors
• 27:39 – Reporting scope 2 emissions, including selecting the right calculation method to report

For more information on GHG emissions reporting, including scope 2 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below.

• Talking GHG: Reporting requirements for greenhouse gas emissions
• Talking GHG: How organizational boundaries shape reporting
• Talking GHG: Determining operational boundaries
• Talking GHG: Practical insights on measuring scope 1 emissions

Marcin Olewinksi is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders.
Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [e-mail].

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1. Talking GHG: Practical insights on measuring scope 2 emissions (00:00:00)

2. Scope 2 emissions — how they are different from scope 1 emissions and the formula for calculating them (00:02:05)

3. Location-based and market-based methods for calculating scope 2 emissions (00:06:39)

4. Bundled and unbundled instruments and their related challenges (00:16:02)

5. Importance of selecting appropriate emission factors (00:19:59)

6. Reporting scope 2 emissions, including selecting the right calculation method to report (00:27:39)