The Greenhouse Gas Protocol's public consultation on proposed revisions to its Scope 2 guidance is now open, and companies across sectors are assessing how changes to temporal matching, deliverability requirements, and residual mix treatment could affect their current renewable energy portfolios and reporting practices.

This paper, developed jointly by Watershed, Flexidao, and Granular Energy, offers a fact-based framework for navigating these proposals. It maps existing procurement structures against the draft criteria, quantifies potential coverage and cost sensitivities across common portfolio archetypes, and outlines key transition considerations.

Key findings:

• Grandfathering provisions protect existing long-term contracts, giving companies time to transition.
• Deliverability requirements could disqualify 30-50% of unbundled certificate portfolios, with historical precedent showing 3-7X price increases when eligibility is constrained by market boundaries.
• Operational cost increases are expected in the low single-digit percentage range relative to electricity spend.

Whether you're preparing your organization's consultation response or evaluating longer-term procurement positioning, this resource provides the analytical grounding to assess feasibility, identify exposure areas, and engage meaningfully with the process.