Sustainability now: Balancing GHG scope 2 ambition and practicality

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 views 14:04 – Data availability challenges: hourly utility data gaps and lack of granular emission factors 20:08 – Geographic market restrictions and renewable procurement impacts 31:00 – 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 announces Scope 2 Public Consultation GHG Protocol publishes Land Sector and Removals Standard Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and

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Sustainability now: Balancing GHG scope 2 ambition and practicality is an episode from PwC's CFOdirect podcast by PwC.

This episode is 40:46 long.

This episode was published on Mar 10, 2026.

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