Scope 2 Electricity & Energy Consumption Audit Checklist [FREE PDF]

Scope 2 emissions represent indirect greenhouse gas emissions from the generation of purchased electricity, steam, heat, or cooling consumed by the reporting organization. The GHG Protocol Scope 2 Guidance (2015) introduced dual reporting requirements: both location-based (using grid average emission factors) and market-based methods (using contractual instruments such as RECs and PPAs) must be disclosed. Organizations reporting to CDP, complying with EU ETS, or setting SBTi targets must demonst

Industry: All Industries
Frequency: Quarterly
Estimated Time: 30-45 minutes
Role: Energy Manager
Total Items: 37
Compliance: GHG Protocol Scope 2 Guidance (2015), ISO 14064-1:2018 Greenhouse gases — Organizational level quantification, EPA 40 CFR Part 98 Subpart D (Electricity Generation), EU ETS Monitoring and Reporting Regulation (EU) 601/2012, CDP Climate Change Questionnaire 2024 — Module C8

Electricity Consumption Data Collection

Verify that metered electricity consumption has been accurately recorded from all relevant sources.

Have electricity consumption figures been obtained from utility bills for all meters at this facility for the audit period?
Total electricity consumed during the audit period (kWh)?
Have sub-metered areas (e.g., data centers, HVAC, production lines) been recorded separately to enable intensity analysis?
Has purchased steam, heat, or cooling (district energy) consumption been documented separately from electricity?
Are energy consumption records reconciled against financial invoices to detect discrepancies?

Location-Based Emission Factor Application

Confirm the correct grid-average emission factors have been applied for location-based Scope 2 reporting.

Has the applicable grid-average emission factor for this facility's regional grid been identified from an approved source?
Is the grid emission factor being used the most recently published version (within the last 2 years)?
Location-based Scope 2 CO₂e for the audit period (metric tonnes CO₂e)?
For multi-country operations, has a separate emission factor been applied for each country or grid region?
Has the emission factor source and version been documented in the calculation record?

Market-Based Emission Factor & Contractual Instruments

Audit renewable energy certificates, PPAs, supplier-specific emission factors, and residual mix factors.

Does the organization hold Renewable Energy Certificates (RECs), GOs, or I-RECs for electricity consumed during the audit period?
Have REC or GO serial numbers and retirement certificates been obtained and filed for the audit period?
Has a supplier-specific emission factor been obtained from the electricity supplier via a contractual disclosure?
Has the residual mix emission factor been applied where contractual instruments do not cover 100% of consumption?
Market-based Scope 2 CO₂e for the audit period (metric tonnes CO₂e)?
Are Power Purchase Agreements (PPAs) in place, and have their specific emission factors been applied?

Energy Efficiency & Consumption Controls

Review energy efficiency measures, targets, and consumption benchmarks in place at the facility.

Is an energy management system (EnMS) certified to ISO 50001 or equivalent in place at this facility?
Has an energy baseline and intensity target been established and tracked for this facility?
Energy intensity for the audit period (kWh per unit of production or floor area)?
Have any significant energy efficiency projects been completed or initiated during the audit period?
Is energy consumption data being reviewed monthly by facility management to identify anomalies?

On-Site Renewable Energy & Self-Generation

Document on-site renewable generation, self-consumption, and grid export to correctly adjust Scope 2 figures.

Does the facility have on-site renewable energy generation (e.g., rooftop solar, wind)?
Total on-site renewable electricity generated during the audit period (kWh)?
Have generation attribute certificates (GACs) for on-site renewable generation been retained (not sold or transferred)?
Has the percentage of total electricity consumption covered by renewables (on-site + contractual) been calculated?
Percentage of electricity consumption from renewable sources this audit period (%)?

Utility & Supplier Disclosure Review

Evaluate the quality and completeness of emission data received from energy suppliers.

Has the electricity supplier provided a supplier-specific emission factor meeting GHG Protocol Scope 2 Guidance quality criteria?
Has the supplier's emission factor disclosure been reviewed for the current year (not older than 2 reporting years)?
For district heat or steam suppliers, has a verified emission factor per GJ been obtained?
Has a formal data request been sent to all energy suppliers requesting updated emission disclosures?
Are supplier disclosure documents (emission factor certificates, tariff sheets) retained in the compliance record?

Reporting, Verification & Continuous Improvement

Confirm Scope 2 data is ready for external disclosure, third-party verification, and internal improvement tracking.

Has combined Scope 1 and Scope 2 CO₂e been calculated and entered into the corporate GHG inventory for this period?
Is the Scope 2 inventory scheduled for third-party limited or reasonable assurance verification?
Have year-over-year Scope 2 trends been analyzed and shared with senior management or the ESG committee?
Have corrective actions from the prior quarter's energy audit been reviewed and closed or escalated?
Has a Scope 2 reduction action plan with quantified targets and timelines been documented and approved?
Additional audit notes, data quality concerns, or action items from this Scope 2 energy audit?

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Why Use This Scope 2 Electricity & Energy Consumption Audit Checklist [FREE PDF]?

This scope 2 electricity & energy consumption audit checklist [free pdf] helps all industries teams maintain compliance and operational excellence. Designed for energy manager professionals, this checklist covers 37 critical inspection points across 7 sections. Recommended frequency: quarterly.

Ensures compliance with GHG Protocol Scope 2 Guidance (2015), ISO 14064-1:2018 Greenhouse gases — Organizational level quantification, EPA 40 CFR Part 98 Subpart D (Electricity Generation), EU ETS Monitoring and Reporting Regulation (EU) 601/2012, CDP Climate Change Questionnaire 2024 — Module C8. Regulatory-aligned for audit readiness and inspection documentation.

Frequently Asked Questions

What does the Scope 2 Electricity & Energy Consumption Audit Checklist [FREE PDF] cover?

This checklist covers 37 inspection items across 7 sections: Electricity Consumption Data Collection, Location-Based Emission Factor Application, Market-Based Emission Factor & Contractual Instruments, Energy Efficiency & Consumption Controls, On-Site Renewable Energy & Self-Generation, Utility & Supplier Disclosure Review, Reporting, Verification & Continuous Improvement. It is designed for all industries operations and compliance.

How often should this checklist be completed?

This checklist should be completed quarterly. Each completion takes approximately 30-45 minutes.

Who should use this Scope 2 Electricity & Energy Consumption Audit Checklist [FREE PDF]?

This checklist is designed for Energy Manager professionals in the all industries industry. It can be used for self-assessments, team audits, and regulatory compliance documentation.

Can I download this checklist as a PDF?

Yes, this checklist is available as a free PDF download. You can also use it digitally in the POPProbe mobile app for real-time data capture, photo documentation, and automatic reporting.