Sustainability now: Balancing GHG scope 2 ambition and practicality
From PwC's accounting podcast by PwC
March 10, 2026 · 41 min
About this episode
This episode discusses the GHG Protocol's updates on scope 2 emissions and their implications for companies.
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 thi...
Topics covered
- sustainability
- emissions
- business strategy
- environmental policy
- corporate responsibility
Keywords
- GHG Protocol
- scope 2 emissions
- hourly matching
- market-based accounting
- emissions data requirements
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