Pwc's Cfodirect Podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly matching, revised market-based accounting rules, and more granular emissions data requirements. In this episode, we break down the key proposals, PwC’s perspective on feasibility and interoperability, and what companies should be considering as the guidance evolves. In this episode, we discuss: 1:45 – Overview of the Scope 2 consultation and the themes of proposed updates and views14:04 – Data availability challenges: hourly utility data gaps and lack of granular emission factors20:08 – Geographic market restrictions and renewable procurement impacts31:00 – International Organization for Standardization relationship, timeline shifts, and what companies can do now For more on the GHG Protocol, see our publications: PwC shares feedback on GHG Protocol Scope 2 Guidance amendments GHG Protocol announ