Under the GHG Protocol, Scope 2 covers indirect GHG emissions arising from a company's consumption of purchased energy, such as electricity, heat, or steam provided by external suppliers.
While both Scope 1 and Scope 2 emissions are traceable to the reporting company, Scope 2 specifically accounts for emissions generated off-site (indirectly), distinguishing it from Scope 1's direct, on-site emissions.
To mitigate Scope 2 impacts, organizations must strategically reform their energy procurement. This requires transitioning power consumption away from sources reliant on fossil fuels (shifting from coal or gas) and toward renewable alternatives, such as solar or wind power.