Perfecting scope 2 reporting: how to get the data you need

Scope 2 reporting is one of those tasks that sounds straightforward until you actually try to do it. The methodology is well-defined, the reporting frameworks are clear enough – but getting hold of complete, reliable energy consumption data across a portfolio of buildings is where things tend to get complicated.

Here is what scope 2 reporting actually requires, and where the data challenges tend to show up.

A mandatory, but worthwhile practice

Disclosing indirect emissions from purchased electricity, heat, and steam is increasingly a legal requirement for larger organisations, and the scope of those requirements is widening with CSRD. But the exercise is not without its benefits. Identifying where your indirect emissions come from helps you target energy efficiency improvements more accurately – and demonstrating that you track and manage your emissions builds credibility with tenants, investors and lenders who are paying closer attention to this than they were five years ago.

Location-based vs. market-based scope 2 reporting

There are two methodologies for calculating scope 2 emissions, and understanding the difference matters when setting up your data collection.

The location-based approach uses the emissions intensity of the electricity grid in the area where your buildings are located. It reflects the average mix of energy sources in that region, regardless of what your company has chosen to purchase.

The market-based approach accounts for the specific energy sources you have contracted or purchased. If you have signed agreements for renewable electricity, for example, that is reflected in your market-based figure rather than the regional grid average.

Many organisations report using both methods. The choice of methodology affects what data you need to collect – but either way, the core challenge is the same: getting accurate, complete consumption figures in the first place.

Where scope 2 data collection gets difficult

Gathering energy consumption data for a sustainability report is rarely as simple as pulling one number from one place. Common problems include:

Data collection: For organisations with multiple buildings and several utility providers, consumption data arrives from different sources, in different formats, at different times. Some providers make it easy to access; others require manual downloads from separate portals.

Data quality: Figures that contain gaps or errors produce unreliable emissions calculations. Inaccurate scope 2 data is not just a reporting problem – it affects the decisions made on the basis of that data.

Data management: Keeping track of what has been collected, what is missing, and where each figure came from becomes genuinely difficult without a system designed for it. And when auditors or investors ask questions, you need to be able to answer them.

How Metry helps

Metry automates energy data collection from utility providers, smart meters, and other sources, covering electricity, heat, and other media relevant to scope 2 reporting. Every value is validated and stored with a full record of where it came from and when it was received – so when audit requirements come up, the traceability is already there.

You can structure the data to match your reporting needs and export it directly to whichever sustainability platform or reporting tool you use. The collection runs continuously, so gaps are flagged automatically rather than discovered when you are trying to close the books.

If you want to see how it works for your portfolio, we are happy to walk you through it.