December 12, 2025
Abstract
The World Resources Institute organized public comments on accounting for Greenhouse Gas
(GHG) emissions associated with purchases of electricity.1
The World Resources Institute organized public comments on accounting for Greenhouse Gas (GHG) emissions associated with purchases of electricity.1 The majority of the questions asked about properties of alternative emission accounting conventions. Question 152 allowed for comments on the foundations: “152. In your view, balancing scientific integrity, climate impact, and feasibility, what scope 2 revisions or combination of revisions are most appropriate? Please address each of the three core decision-making criteria: integrity, impact, and feasibility in your answer, and describe how the approach satisfies each criterion.” The present note addresses the failure of the current GHP Scope 2 revision proposal to meet its own Scientific Integrity criteria, as the accounting ignores the special problems that arise due to the physics underlying power flows.
Citation
Hogan, William W. "Scope 2: Physical Power Usage Accounting Is Fictional, Pricing And Marginal Impact Accounting Are Real." December 12, 2025.