5 February 2026

KPMG sets out position on GHG Protocol's Scope 2 proposals

KPMG International has outlined the Greenhouse Gas Protocol’s (GHGP) proposed updates to its Scope 2 emissions measurement and reporting guidance.

In addition, the firm has responded to the public consultation, urging the GHGP to focus on decision-useful information and ensure the requirements are clear and feasible.

Helena Watson, sustainability technical associate partner, stated: “We support creating a global standard that generates decision-useful information. However, by making the requirements more complex, the Protocol risks creating a standard that is not feasible for all companies to apply. Having fewer companies reporting would undermine the positive impact the Protocol aims to achieve.”

 

Full article